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" ... may be, applied to the payment of premiums upon policies of insurance on the life of the grantor (except policies of insurance irrevocably payable for the purposes and in the manner specified in section 23 (o), relating to the so-called "charitable... "
Reports of the U.S. Board of Tax Appeals - Page 300
by United States. Board of Tax Appeals - 1934
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Cases Decided in the United States Court of Claims, Volume 103

United States. Court of Claims - 1946
...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...
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Cases Decided in the United States Court of Claims, Volume 78

United States. Court of Claims - 1934
...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...
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Cases Decided in the United States Court of Claims, Volume 105

United States. Court of Claims - 1946
...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...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 363 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. ART. 341. Estates and trusts. In general, the income of a trust for the taxable year which is to...
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Revenue Act of 1924: Hearings Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - 1924 - 456 pages
...exercised, would revest in him title to any part of the corpus of the trust, then the income of such part of the trust shall be included in computing the net income of the grantor. " (h) Where any part of the income of a trust may, in the discretion of any person, including the grantor...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 143 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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Income Tax Accounting

John F. Sherwood - 1925 - 205 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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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 549 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...
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Report of the Joint Committee on Internal Revenue Taxation

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927
...manner specified in section 23 (n), relating to the socalled " charitable contribution " deduction), such part of the income of the trust shall be included in computing the net income of the grantor. SEC. 168. CAPITAL NET GAINS AND LOSSES. In the case of an estate or trust, or of a beneficiary of an...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 247 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. SEC. 168. CAPITAL NET GAINS AND LOSSES. In the case of an estate or trust, or of a beneficiary of an...
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