| 1939 - 1522 pages
...Income for benefit of grantor) Is amended by adding at the end thereof the following subsection: (c) Income of a trust shall not be considered taxable...the taxable year, such amounts shall be considered paid out of Income to the extent of the Income of the trust for such taxable year which Is not paid,... | |
| United States - 1953 - 1744 pages
...having a substantial adverse interest in the disposition of the part of the income in question." (c) Income of a trust shall not be considered taxable...the taxable year, such amounts shall be considered paid out of income to the extent of the income of the trust for such taxable year which is not paid,... | |
| United States. Tax Court - 1944 - 1686 pages
...1943, which amended section 167 of the Internal Revenue Code by adding thereto the following : (c) Income of a trust shall not be considered taxable...the taxable year, such amounts shall be considered paid out of income to the extent of the Income of the trust for such taxable year which is not paid,... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...having a substantial adverse interest in the disposition of the part of the income in question." (c) Income of a trust shall not be considered taxable...the taxable year, such amounts shall be considered paid out of incojme to the extent of the income of the trust for such taxable year which is not paid,... | |
| 1944 - 1344 pages
...income for benefit of grantor) is amended by adding at the end thereof the following subsection : "(c) Income of a trust shall not be considered taxable...the taxable year, such amounts shall be considered paid out of income to the extent of the income of the trust for such taxable year which is not paid,... | |
| United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...having a substantial adverse interest in the disposition of the part of the income in question." (c) Income of a trust shall not be considered taxable...the taxable year, such amounts shall be considered paid out of income to the extent of the income of the trust for such taxable year which is not paid,... | |
| United States. Tax Court - 1945 - 1344 pages
...because such income, in the discretion of another person, the trustee, or the grantor acting as"trustee or cotrustee, may be applied or distributed for the...the taxable year, such amounts shall be considered paid out of income to the extent of the Income of the trust for such taxable year which is not paid,... | |
| United States. Tax Court - 1945 - 1374 pages
...may be applied or distributed f<5r the support or maintenance of a beneficiary whom the grantor IB legally obligated to support or maintain, except to...the taxable year, such amounts shall be considered paid out of Income to the extent of the Income of the trust for such taxable year which is not paid,... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...having a substantial adverse interest in the disposition of the part of the income in question." (c) Income of a trust shall not be considered taxable...the taxable year, such amounts shall be considered paid out of income to the extent of the income of the trust for such taxable year which is not paid,... | |
| 1967 - 2196 pages
...O are governed by the provisions of subparts A through D. ยง 1.677(b) Statutory provisions; estate* and trusts; grantors and others treated as substantial...provides In effect that a grantor is not treated as the owner of a trust merely because its income may in the discretion of any person except the grantor not... | |
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