 ... 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
 | New York (State) - 1934 - 1208 pages
...contribution" deduction), or to the payment of premiums upon annuity contracts payable to the trustor, such part of the income of the trust shall be included in computing the net income of the trustor. 7. Income of an estate or trust with respect to which the tax is income imposed... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...specified in section 23 (o), relating to the so-called "charitable contribution " deduction) ; then such part of the income of the trust shall be included in computing the net income of the grantor. (b) As used in this section, the term "in the discretion of the grantor " means " in the discretion... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...specified in section 23 (o.) , relating to the so-called "charitable contribution" deduction) ; then such part of the income of the trust shall be included in computing the net income of the grantor. (b) As used in this section, the term "in the discretion of the grantor" means "in the discretion of... | |
 | United States. Internal Revenue Service - 1936 - 604 pages
...specified in section 23 (o), relating to the so-called "charitable contribution" deduction) ; then such part of the income of the trust, shall be included in computing the net income of the grantor. (b) As used in this section, the term "in the discretion of the grantor" means "in the discretion of... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 pages
...specified in section 23 (o), relating to the so-called "charitable contribution" deduction) ; then such part of the income of the trust shall be included in computing the net income of the grantor. (b) As used in this section the term "in the discretion of the grantor" means "in the discretion of... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 1104 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. (f ) INCOME FOR BENEFIT OF GRANTOR. — Where any part of the income of a trust — (1) is, or in the... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...specified in section 23 (o), relating to the so-called "charitable contribution" deduction) ; then such part of the income of the trust shall be included in computing the net income of the grantor. (b) As used in this section the term "in the discretion of the grantor" means "in the discretion of... | |
 | 1924 - 890 pages
...premiums upon policies of insurance on the life of the grantor, whether payable to Ms estate or otherwise, such part of the income of the trust shall be included in computing the net income of the grantor." Purpose of ProvU'ons The purpose of these provisions as indicated in a statement by AW Gregg of the... | |
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