American Federal Tax Reports, Volume 27Prentice-Hall, 1942 |
From inside the book
Results 1-3 of 75
Page 78
... wife , so as to render taxable the income of trust created by husband prior to divorce for benefit of wife , taxpayer did not fail to prove Connecticut law as to absence of such future obligation because of lack of any decision of a ...
... wife , so as to render taxable the income of trust created by husband prior to divorce for benefit of wife , taxpayer did not fail to prove Connecticut law as to absence of such future obligation because of lack of any decision of a ...
Page 548
... wife made property set- tlement agreement whereby the wife relin- quished and surrendered forever all claims of every nature which she then had or might thereafter acquire against any prop- erty of taxpayer , and on January 29 , 1936 ...
... wife made property set- tlement agreement whereby the wife relin- quished and surrendered forever all claims of every nature which she then had or might thereafter acquire against any prop- erty of taxpayer , and on January 29 , 1936 ...
Page 633
... wife re- linquished her rights in the stock , and that the alleged value of the rights relinquished was $ 149,764.50 , computed by the same manner as that used by the Commissioner in valuing the wife's interest in the real es- tate ...
... wife re- linquished her rights in the stock , and that the alleged value of the rights relinquished was $ 149,764.50 , computed by the same manner as that used by the Commissioner in valuing the wife's interest in the real es- tate ...
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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