American Law Reports Annotated, Svazek 139Lawyers Co-operative Publishing Company, 1942 |
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Strana 528
... amend , or revoke the " enjoyment " of the property , rather than to a power to alter , amend , or revoke the trust instrument . A pow- er to alter , amend , or revoke the en- joyment may render a trust estate subject to tax under this ...
... amend , or revoke the " enjoyment " of the property , rather than to a power to alter , amend , or revoke the trust instrument . A pow- er to alter , amend , or revoke the en- joyment may render a trust estate subject to tax under this ...
Strana 539
... amend , or revoke ( now § 811 ( d ) of the Internal Revenue Code , 26 USCA § 811 ( d ) , set out supra , I ) , does not apply where the only powers re- served by the decedent were those " affecting trivial and unimportant matters ...
... amend , or revoke ( now § 811 ( d ) of the Internal Revenue Code , 26 USCA § 811 ( d ) , set out supra , I ) , does not apply where the only powers re- served by the decedent were those " affecting trivial and unimportant matters ...
Strana 541
... amend , or revoke . On the one hand , it was contended that the pow- er to terminate was equivalent to a power to alter , amend , or revoke , and that the trust estate was taxable , since this power was lodged in the decedent and two ...
... amend , or revoke . On the one hand , it was contended that the pow- er to terminate was equivalent to a power to alter , amend , or revoke , and that the trust estate was taxable , since this power was lodged in the decedent and two ...
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