 ... in the discretion of the grantor or of any person not having a substantial adverse interest in the disposition of such part of the income may be, applied to the payment of premiums upon policies of insurance on the life of the grantor [except policies...  Reports of the U.S. Board of Tax Appeals - Page 410by United States. Board of Tax Appeals - 1941Full view - About this book
 | United States. Court of Claims - 1934 - 914 pages
...that there be included in the net income of the grantor any part of the income of a trust which is or may be applied to the payment of premiums upon policies of insurance on the life of the grantor, should apply to trusts such as those here involved. Second. If it did, whether the statute was unconstitutional.... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...held or accumulated for future distribution to him, or where any part of the income of a trust is or may be applied to the payment of premiums upon policies...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... | |
 | John F. Sherwood - 1925 - 206 pages
...held or accumulated for future distribution to him, or where any part of the income of a trust is or may be applied to the payment of premiums upon policies...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... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...held or accumulated for future distribution to him, or where any part of the income of a trust is or may be applied to the payment of premiums upon policies...payable for 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... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...held or accumulated for future distribution to him, or where any part of the income of a trust is or may be applied to the payment of premiums upon policies...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... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...held or accumulated for future distribution to him, or where any part of the income of a trust is or may be applied to the payment of premiums upon policies...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... | |
 | 1926 - 1180 pages
...held or accumulated for future distribution to him, or where any part of the income of a trust is or may be applied to the payment of premiums upon policies...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... | |
 | Charles Alison Scully - 1927 - 112 pages
...or accumulated for future distribution to him, or where any part of the income of a trust [51] ia or may be applied to the payment of premiums upon policies...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... | |
 | 1927 - 224 pages
...held or accumulated for future distribution to him. or where any part of the income of a trust is or may be applied to the payment of premiums upon policies...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... | |
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