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" Where at any time the power to revest in the grantor title to any part of the corpus of the trust is vested (1) in the grantor, either alone or in conjunction with any person not having a substantial adverse interest... "
Reports of the U.S. Board of Tax Appeals - Page 241
by United States. Board of Tax Appeals - 1939
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Cases Decided in the United States Court of Claims, Volume 90

United States. Court of Claims - 1940
...trust where the power to revest in the donor title to such property is vested in the donor, either alone or in conjunction with any person not having...substantial adverse interest in the disposition of such property or the income therefrom, but the relinquishment or termination of such power (other than by...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 309

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1940
...person not having a substantial adverse interest in the trust) has the power within the taxable year to revest in the grantor title to any part of the corpus of the trust. Under the terms of some trusts, the power to revoke cannot be exercised within the taxable year, except...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 288

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1933
...trust where the power to revest in the donor title to such property is vested in the donor, either alone or in conjunction with any person not having...substantial adverse interest in the disposition of such property or the income therefrom, but the relinquishment or termination of such power (other than by...
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Regulations 79 Relating to Gift Tax Under the Revenue Act of 1932

United States. Internal Revenue Service - 1933 - 76 pages
...trust where the power to revest in the donor title to such property is vested in the donor, either alone or In conjunction with any person not having...substantial adverse interest in the disposition of such, property or the income therefrom, but the relinquishment or termination of such power (other than by...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 288

United States. Supreme Court - 1933
...trust where the power to revest in the donor title to such property is vested in the donor, either alone or in conjunction with any person not having...substantial adverse interest in the disposition of such property or the income therefrom, but' the relinquishment or termination of such power (other than...
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National Industrial Recovery, Hearings ... on S.1712 and H.R. 5755 ... May ...

United States. U.S. Congress. Senate. Committee on Finance - 1933 - 439 pages
...revest in himself title to any part of the corpus of the trust." If such power is vested in him either alone or in conjunction with any person not having a substantial adverse interest in the disposition of the part of the corpus in question, then the income of such part of...
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National Industrial Recovery: Hearings...

United States. Congress. Senate. Committee on Finance - 1933 - 10 pages
...revest in himself title to any part of the corpus of the trust." If such power is vested in him either alone or in conjunction with any person not having a substantial adverse interest in the disposition of the part of the corpus in question, then the income of such part of...
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 466 pages
...As used in this section, the term "in the discretion of the grantor " means " in the discretion of the grantor, either alone or in conjunction with any person not having a substantial adverse interest in the disposition of the part of the income in question ". ART. 167-1. Trusts in the income...
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1936 - 566 pages
...available as represents the items of interest specified in section 25 (a). SEC. 166. REVOCABLE TRUSTS. Where at any time the power to revest in the grantor title to any part of the corpus of the trust is vested(1) in the grantor, either alone or in conjunction with any person not having a substantial adverse...
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Regulations 79 (1936 Ed.) Relating to Gift Tax Under the Revenue Act of 1932 ...

United States. Bureau of Internal Revenue - 1936 - 84 pages
...trust where the power to revest in the donor title to such property is vested in the donor, either alone or in conjunction with any person not having...substantial adverse interest in the disposition of such property or the income therefrom, but the relinquishment or termination of such power (other than by...
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