American Federal Tax Reports, Volume 27Prentice-Hall, 1942 |
From inside the book
Results 1-3 of 76
Page 314
... present assertion of it . It is indeed an appropriate , if not the neces- sary phraseology for the present assertion of an alternative claim with respect to which a taxpayer in his presentation of an informal tax refund claim , should ...
... present assertion of it . It is indeed an appropriate , if not the neces- sary phraseology for the present assertion of an alternative claim with respect to which a taxpayer in his presentation of an informal tax refund claim , should ...
Page 387
... present enjoyment of the cor- pus or of the income and unless they sur- vive the ten - year period they will never receive any part of either . The ' use , pos- session or enjoyment ' of each donee is thus postponed to the happening of ...
... present enjoyment of the cor- pus or of the income and unless they sur- vive the ten - year period they will never receive any part of either . The ' use , pos- session or enjoyment ' of each donee is thus postponed to the happening of ...
Page 909
... present distribution or use of that income . In the case before us the respondent made a direct and absolute gift of present income to his nephews and nieces . In the case of each of the beneficiaries who was a minor , and all four of ...
... present distribution or use of that income . In the case before us the respondent made a direct and absolute gift of present income to his nephews and nieces . In the case of each of the beneficiaries who was a minor , and all four of ...
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Common terms and phrases
action affirmed Agricultural Adjustment Act allowed amended amount Anheuser-Busch appellee assessed Asst bank basis beneficiary Bevo Board of Tax bonds cash certiorari Circuit Court Circuit Judge claim for refund Code Commis Commissioner of Internal Company computing corporation cost Court of Appeals death debts decedent deduction deficiency definitions denatured alcohol determined District Court dividend estate tax excess profits taxes executors F.Supp fact filed fund gift tax grantor held Helvering income tax interest Internal revenue judgment L.Ed lease liability loss ment mortgage net income payer payment Permanent Edition petition for review petitioner plaintiff question received regulations Rev.Acts Revenue Act 1934 S.Ct Section securities settlor Sewall Key shares sioner Stat statute stockholders supra Supreme Court Tax Appeals taxable taxes paid taxpayer tion transfer trust trust instrument U. S. Atty United States Board wife Words and Phrases