 ... 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 298by United States. Board of Tax Appeals - 1934Full view - About this book
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 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. Regulations 65. ART. 341. Estates and trusts. — In general, the income of a trust for the taxable... | |
 | 1927 - 224 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." 43 Stat. 277. For a discussion of these provisions, see Roswell F. Magill. "Notes on the Revenue Act... | |
 | Charles Alison Scully - 1927 - 112 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." It is thus seen that the taxable position of the donor of the trust and the insured is affected by... | |
 | Harry James Loman - 1927 - 280 pages
...a trust is applied to the payment of premiums upon policies of insurance on the life of the grantor such part of the income of the trust shall be included in computing the net income of the grantor except the amount spent for policies of insurance irrevocably payable to (a) The United States, any... | |
 | Eric Louis Kohler - 1927 - 618 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,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...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... | |
 | United States - 1928 - 1164 pages
...for the purposes and In the manner specified In paragraph (10) of subdivision (a) of section 955), such part of the income of the trust shall be included In computing the net Income of the grantor." The subject-matter of such repealed provision was re-enacted by section 219i960 Note 2 TITLE 26.— INTERNAL... | |
 | United States - 1928 - 268 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... | |
 | Robert Hiester Montgomery - 1927 - 1510 pages
...Section 219 (h) .... where any part of the income 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. Although it might be argued that this provision is unconstitutional in attempting to tax an individual... | |
 | United States. Internal Revenue Service - 1931 - 502 pages
...manner specified in section 23 (n), relating to the so-called "charitable contribution" deduction), such part of the income of the trust shall be included in computing the net income of the grantor. ART. 881. Income of trusts taxable to grantor. — In the case of certain trusts which are in whole... | |
| |
