The Federal ReporterWest Publishing Company, 1934 |
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Σελίδα 397
... trust , held mere conduit for title , hence profit on sale was taxable to trust , not to corporation , notwith- standing absence of express agreement to hold property as trustee . 3. Trusts 25 ( 1 ) . Mere absence of express agreement ...
... trust , held mere conduit for title , hence profit on sale was taxable to trust , not to corporation , notwith- standing absence of express agreement to hold property as trustee . 3. Trusts 25 ( 1 ) . Mere absence of express agreement ...
Σελίδα 649
68 F. ( 2d ) 648 riss Realty Company Trust No. 2 and held title to certain real estate in Madison county , Ill . The trust was created December 17 , 1910 , by a deed of trust of the grantors , A. W. Mor- riss and wife and R. A. Morriss ...
68 F. ( 2d ) 648 riss Realty Company Trust No. 2 and held title to certain real estate in Madison county , Ill . The trust was created December 17 , 1910 , by a deed of trust of the grantors , A. W. Mor- riss and wife and R. A. Morriss ...
Σελίδα 650
... trust as early as possible . All of the trust property was offered for sale ; no additional property was acquired during the taxable years nor subsequent to 1919 , and no business of any kind was conducted , except that of selling the ...
... trust as early as possible . All of the trust property was offered for sale ; no additional property was acquired during the taxable years nor subsequent to 1919 , and no business of any kind was conducted , except that of selling the ...
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26 USCA action affirmed alien alleged amended amount appellant appellant's appellee application assets assignment bank bill Board of Tax bond cause charge Circuit Court Circuit Judge claims Commissioner of Internal contingent commission contract corporation Court of Appeals creditors death decision decree deduction defendant Delaware Corporation directed verdict District Court District Judge District of Columbia duty employee error evidence fact federal filed Foshay habeas corpus held Helvering income infringement injury Internal Revenue issue judgment jury KFAB lease liability loss Lumber Maryland Casualty Co ment mortgage negligence officers operation paid pany parties patent payment petition petitioner plaintiff poration question received record Revenue Act rule securities smoke hood soya bean Stat statute stockholders suit supra Supreme Court surety surety bond Tax Appeals testified testimony thereof tion trust U. S. Atty United verdict Western Union witness