American Law Reports Annotated, Svazek 101Lawyers Co-operative Publishing Company, 1936 |
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Výsledky 1-3 z 26
Strana 398
... settlor . U. S. C. A. ( 1934 ed . ) title 26 , 166. The constitutionality § of such provision was upheld as ap- plied to the income of a trust revoca- ble by the settlor alone , in Corliss v . Bowers ( 1930 ) 281 U. S. 376 , 74 L. ed ...
... settlor . U. S. C. A. ( 1934 ed . ) title 26 , 166. The constitutionality § of such provision was upheld as ap- plied to the income of a trust revoca- ble by the settlor alone , in Corliss v . Bowers ( 1930 ) 281 U. S. 376 , 74 L. ed ...
Strana 400
... settlor is bound to make , and to those which he is free to make or not make , as he may see fit . In the former case the payments have the substantial ele- ments of income to the settlor . In the latter , whatever may be said of the ...
... settlor is bound to make , and to those which he is free to make or not make , as he may see fit . In the former case the payments have the substantial ele- ments of income to the settlor . In the latter , whatever may be said of the ...
Strana 404
... settlor had been held not tax- able on trust income applied to the maintenance , education , and support of his minor children . The circuit court of appeals followed Schweitzer v . Commissioner of Internal Revenue ( 1935 ; C. C. A. 7th ) ...
... settlor had been held not tax- able on trust income applied to the maintenance , education , and support of his minor children . The circuit court of appeals followed Schweitzer v . Commissioner of Internal Revenue ( 1935 ; C. C. A. 7th ) ...
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