American Law Reports Annotated, Svazek 153Lawyers Co-operative Publishing Company, 1944 |
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Strana 550
ANNOTATION Liability of settlor for income tax in respect of income of short - term trust , or trust over which he retains control and management [ Income Taxes , § 10 ] I. Introduction , 550 . II . In general , 553 . III . Cases ...
ANNOTATION Liability of settlor for income tax in respect of income of short - term trust , or trust over which he retains control and management [ Income Taxes , § 10 ] I. Introduction , 550 . II . In general , 553 . III . Cases ...
Strana 567
the income to the beneficiaries , was held in Helvering v . Bok ( 1942 ; CCA ) 132 F ( 2d ) 365 , not to be taxable to the settlor , the court saying that to hold the income of such trust taxable to the settlor under the circumstances ...
the income to the beneficiaries , was held in Helvering v . Bok ( 1942 ; CCA ) 132 F ( 2d ) 365 , not to be taxable to the settlor , the court saying that to hold the income of such trust taxable to the settlor under the circumstances ...
Strana 570
... income in any event , nor right of reversion or to recover any share of the corpus . The settlor reserved the power to vote the trusteed stock , to approve all investments and reinvestments , to determine what portion of the income or ...
... income in any event , nor right of reversion or to recover any share of the corpus . The settlor reserved the power to vote the trusteed stock , to approve all investments and reinvestments , to determine what portion of the income or ...
Obsah
Personal liability of public officer for breach of duty in respect | 31 |
Liability to electors as to voting in primary elections | 146 |
Effect of penal statutes as excluding civil actions | 154 |
Autorská práva | |
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