Two Discourses to Townsmen. ...J. & B. Williams, printers., 1985 - 20 pages |
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Page 43-146
... Constitution Avenue , N.W. , Washington , D.C. 20224 . SEC . 13. EFFECT ON OTHER DOCUMENTS Rev. Rul . 82-38 , 1982-1 CB 96 , superseding Rev. Rul . 72-196 , 1972-1 CB 194 and amplified by Rev. Rul . 85-57 , I.R.B. 1985-18 , 5 . .1883 ...
... Constitution Avenue , N.W. , Washington , D.C. 20224 . SEC . 13. EFFECT ON OTHER DOCUMENTS Rev. Rul . 82-38 , 1982-1 CB 96 , superseding Rev. Rul . 72-196 , 1972-1 CB 194 and amplified by Rev. Rul . 85-57 , I.R.B. 1985-18 , 5 . .1883 ...
Page 43-189
... constitutional . L. Schimberg , ( CA - 7 ) 66-2 USTC ¶ 9527 , 365 F. 2d 70 . .118 Dual status of nonresident . - A benefici- ary of a simple trust , who changed his status from a nonresident U.S. citizen to a nonresident alien , was ...
... constitutional . L. Schimberg , ( CA - 7 ) 66-2 USTC ¶ 9527 , 365 F. 2d 70 . .118 Dual status of nonresident . - A benefici- ary of a simple trust , who changed his status from a nonresident U.S. citizen to a nonresident alien , was ...
Page 43-227
... constitutional . L. Schimberg , ( CA - 7 ) 66-2 USTC ¶ 9527 , 365 F. 2d 70 . .199 Deduction not claimed . - Income paid to the residuary legatee of an estate in process of administration is taxable to the legatee though the estate took ...
... constitutional . L. Schimberg , ( CA - 7 ) 66-2 USTC ¶ 9527 , 365 F. 2d 70 . .199 Deduction not claimed . - Income paid to the residuary legatee of an estate in process of administration is taxable to the legatee though the estate took ...
Contents
1986 CONTENTS86 VOL | 43-6 |
Abbreviations used in this Reporter are listed at | 43-20 |
Code Sec Paragraph | 43-32 |
Copyright | |
67 other sections not shown
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Common terms and phrases
accumulation distribution Adjusted Payout Rate allocated allowed apply attributable basis capital account capital gains capital loss CCH Explanation charitable contributions charitable remainder trust Code Sec computed corporation death decedent decedent's December 31 Declared obsolete deduction described in section determined distributable net income distributed currently distributive share dividends estate or trust estate tax example expenses fair market value fiduciary governing instrument grantor gross income included income in respect income tax items of income obligation obsolete by Rev ordinary income owner paid paragraph partner partnership agreement payable payments percent pooled income fund portion preceding taxable prior property transferred received regulations remainder interest rules spouse subparagraph subpart tax purposes Tax Reform Act tax-exempt interest taxable income taxes imposed taxpayer TC Memo termination testamentary trust tion treated trust income trust instrument U.S. person undistributed unitrust amount USTC