Reports of the Tax Court of the United States, Volume 7U.S. Government Printing Office, 1947 |
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Resultados 1-5 de 50
Página 98
... settlor is then deceased ) . Each trust is to terminate when the beneficiary becomes 35 years of age , at which time the beneficiary will receive the trust property . All of the income was accumulated in the taxable years . None of the ...
... settlor is then deceased ) . Each trust is to terminate when the beneficiary becomes 35 years of age , at which time the beneficiary will receive the trust property . All of the income was accumulated in the taxable years . None of the ...
Página 100
... settlor is dead , the current or accumulated income of the trust is to be paid to the mother , Margot Trevor Wheelock , for the main- tenance , education , and support of the beneficiary , in such amount as she may direct in writing ...
... settlor is dead , the current or accumulated income of the trust is to be paid to the mother , Margot Trevor Wheelock , for the main- tenance , education , and support of the beneficiary , in such amount as she may direct in writing ...
Página 101
... settlor survives ; and in the event both Margot Wheelock and the settlor die the trust income is to be paid to the guardian of the beneficiary , or accumulated . In no event is the income of a trust to be paid to the settlor for his own ...
... settlor survives ; and in the event both Margot Wheelock and the settlor die the trust income is to be paid to the guardian of the beneficiary , or accumulated . In no event is the income of a trust to be paid to the settlor for his own ...
Página 102
... SETTLOR should survive his said wife , MARGOT TREVOR WHEELOCK , the TRUS- TEES , their successor or successors , shall after the death of said MARGOT TREVOR WHEELOCK , prior to any and all meetings of the stockholders of said Ward Whee ...
... SETTLOR should survive his said wife , MARGOT TREVOR WHEELOCK , the TRUS- TEES , their successor or successors , shall after the death of said MARGOT TREVOR WHEELOCK , prior to any and all meetings of the stockholders of said Ward Whee ...
Página 105
... settlor of both particular and general controls over trust corpus or income which were provided by the in- struments in many cases considered , but only the following : ( a ) That the Ward Wheelock stock placed in trust could not ...
... settlor of both particular and general controls over trust corpus or income which were provided by the in- struments in many cases considered , but only the following : ( a ) That the Ward Wheelock stock placed in trust could not ...
Índice
42 | |
66 | |
173 | |
198 | |
205 | |
219 | |
226 | |
247 | |
643 | |
700 | |
986 | |
992 | |
1136 | |
1202 | |
1284 | |
1298 | |
255 | |
263 | |
310 | |
321 | |
370 | |
372 | |
510 | |
585 | |
600 | |
1373 | |
1433 | |
1472 | |
1481 | |
1489 | |
1501 | |
1507 | |
1511 | |
Outras edições - Ver tudo
Reports of the Tax Court of the United States, Volume 108 United States. Tax Court Visualização integral - 1997 |
Reports of the Tax Court of the United States, Volume 118 United States. Tax Court Visualização integral - 2002 |
Reports of the Tax Court of the United States, Volume 111 United States. Tax Court Visualização integral - 1998 |
Palavras e frases frequentes
acquired agreement amended amount assets bank basis beneficiary bonds capital cash cent claim Clarksburg Glass COMMISSIONER OF INTERNAL computed contract corporation cost death decedent decedent's December 31 deduction deficiency determined distributed Docket earnings entitled excess profits tax expenses filed FINDINGS OF FACT fiscal year ended follows gift tax gross income Harry and Max held Helvering included income tax income tax return installment interest Internal Revenue Code investment issue January July June 30 lease Lehn & Fink loss manufacturing Memphis Hotel ment mortgage net income operation paid parties partners partnership payment Peabody Hotel peti petitioner petitioner's prior purchase purposes pursuant question received renegotiation reorganization respondent respondent's Revenue Act Rimnik royalty section 23 sell settlor shares Sherover statute stipulated stockholders supra TAX COURT taxable taxpayer thereof tion tioner transfer trust trust instrument UNITED STATES REPORTS
Passagens conhecidas
Página 884 - To the extent of any interest therein of which the decedent has at any time made a transfer, by trust or otherwise, where the enjoyment thereof was subject at the date of his death to any change through the exercise of a power, either by the decedent alone or in conjunction with any person, to alter, amend? or revoke...
Página 478 - ... under which he has retained for his life or for any period not ascertainable without reference to his death or for any period which does not in fact end before his death (1) the possession or enjoyment of, or the right to the income from, the property, or (2) the right, either alone or in conjunction with any person, to designate the persons who shall possess or enjoy the property or the income therefrom ; except in case of a bona fide sale for an adequate and full consideration in money or money's...
Página 645 - capital assets" means property held by the taxpayer (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business...
Página 20 - If property (as a result of its destruction in whole or in part, theft or seizure, or an exercise of the power of requisition or condemnation, or the threat or imminence thereof...
Página 538 - ... (b) There shall be allowed as an additional deduction in computing the net income of the estate or trust the amount of the income of the estate or trust for its taxable year which Is to be distributed currently...
Página 405 - General rule. — (1) Decree of divorce or separate maintenance. — If a wife is divorced or legally separated from her husband under a decree of divorce or of separate maintenance...
Página 413 - Immediately after the transfer an interest or control In such property of 80 per centum or more remained In the same persons or any of them, then the basis shall be the same as It would be In the hands of the transferor, Increased In the amount of gain or decreased In the amount of loss recognized to the transferor upon gueh transfer under the law applicable to the year In which the transfer was made.
Página 492 - reorganization" means (A) a merger or consolidation (including the acquisition by one corporation of at least a majority of the voting stock and at least a majority of the total number of shares of all other classes of stock of another corporation, or substantially all the properties of another corporation...
Página 689 - Intervals) received after such decree in discharge of (or attributable to property transferred, in trust or otherwise, in discharge of) a legal obligation which, because of the marital or family relationship, is Imposed on or incurred by the husband under the decree or under a written Instrument Incident to such divorce or separation.
Página 373 - Gains and losses from involuntary conversion and from the sale or exchange of certain property used in the trade or business — (1) Definition of property used in the trade or business. For the purposes of this subsection, the term "property used In the trade or business...