 | United States. Court of Claims - 1946 - 906 pages
...of such part of the income may be, held or accumulated for future distribution to the grantor; ***** then such part of the income of the trust shall be...included in computing the net income of the grantor. The statute seems to fit the provision in the trust deed for the retention of the income and its payment... | |
 | United States. Court of Claims - 1934 - 914 pages
...payable for the purposes and in the manner specified in paragraph 10 of subdivision A of section 214), such part of the income of the trust shall be included in computing the net income of the grantor.' " Inasmuch as you provided for the payment of the premiums of your life-insurance policies out of the... | |
 | United States. Court of Claims - 1946 - 920 pages
...in the disposition of such part of the corpus or the income therefrom, then the income of such part of the trust shall be included in computing the net income of the grantor. Under the rule stated and applied in the cases of Edward C. Crossett and Elisabeth R. Crossett v. United... | |
 | United States. Court of Claims - 1940 - 760 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 a substantial adverse interest in the disposition of such property or the income therefrom, but the relinquishment or termination... | |
 | United States. Supreme Court - 1940 - 828 pages
...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 in the disposition of such part of the corpus or the income therefrom, or 344 Opinion of the... | |
 | United States. Congress. Senate. Committee on Finance - 1924 - 468 pages
...upon policies ' if insurance on the life of the grantor, whether payable to his estate or otherwise, such part of the income of the trust shall be included in computing the net income of the grantor." The purpose of these provisions as indicated in a statement by AW Gregg, of the Treasury Departmnet... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...policies irrevocably payable for the purposes and in the manner specified in section 214 (a) (10), such part of the income of the trust shall be included in computing the net " income of the grantor. The term " beneficiary " as used in this article includes any person entitled to. an interest in the... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...the purposes and in the manner specified in paragraph (10) of subdivision (a) of section 214), ir4 such part of the income of the trust shall be included in computing the net income of the grantor. plan for the exclusive benefit of some or all of his employees, to which contributions are made by... | |
 | United States. Congress. House. Committee on Ways and Means - 1925 - 1154 pages
...payable for the purposes and in the manner specified in paragraph 10 of subdivision A of section 214), ? ; The objection to these sections is that they have a tendency to retard a form of trust which is beneficent... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...for the purposes and in the manner specified in paragraph (10) of subdivision (a) of section 214), such part of the income of the trust shall be included in computing the net income of the grantor. EVASION OF SURTAXES BY INCORPORATION SEC. 220. (a) If any corporation, however created or organized,... | |
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... charitable contribution" deduction ; then such part of the income of the trust shall be included in computing the net income of the grantor. 
