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Σελίδα 359
68 F. ( 2d ) 356 vides for the imposition of a tax upon income guage in the corresponding sections 161 ( a ) of estates held in trust , including income and 162 ( b ) of the Revenue Act of 1928 , 26 which is to be distributed currently ...
68 F. ( 2d ) 356 vides for the imposition of a tax upon income guage in the corresponding sections 161 ( a ) of estates held in trust , including income and 162 ( b ) of the Revenue Act of 1928 , 26 which is to be distributed currently ...
Σελίδα 360
So it is said that the directs that one - half of the net income arising will did not contemplate the division of the from the residue shall be paid over to the corpus of the residue into separate trust grandchildren until the younger ...
So it is said that the directs that one - half of the net income arising will did not contemplate the division of the from the residue shall be paid over to the corpus of the residue into separate trust grandchildren until the younger ...
Σελίδα 361
This difficulty would have express provision in the will for the final distribution of the accumulated income . The dibeen very greatly increased if the withheld rections in item V governing the distribution portions of the income had ...
This difficulty would have express provision in the will for the final distribution of the accumulated income . The dibeen very greatly increased if the withheld rections in item V governing the distribution portions of the income had ...
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action affirmed agreed alleged allowed amended amount Appeals appellee application assignment authority bank bill Board bond building called cause charge Circuit Judge City claims Commissioner Company condition contract corporation Court of Appeals death decision defendant denied determine directed District Court District Judge duty effect entered error evidence fact filed finding follows fund further held holding income injury intent interest Internal Revenue issue judgment jury lease liability loss material matter means ment mortgage negligence officers operation opinion paid parties patent payment period person plaintiff present proof question reason received record referred respect result reversed rule securities statement statute suit surety testified testimony Texas tion trial trust United USCA West witness York