 Where at any time the power to revest in the grantor title to any part of the corpus of the trust is vested — (1) in the grantor, either alone or in conjunction with any person not having a substantial adverse interest...  Reports of the U.S. Board of Tax Appeals - Page 241by United States. Board of Tax Appeals - 1939Full view - About this book
 | United States. Internal Revenue Service - 1962 - 1090 pages
...of 1954 provides, in part, that the grantor shall be treated as the owner of any portion of a trust where at any time the power to revest in the grantor title to such portion is exercisable by the grantor. Section 671 of the Code provides the general rule that... | |
 | United States. Tax Court - 1954 - 1284 pages
...estate under paragraph (1) unless It la Includlble under this paragraph ; »SEC. 166. REVOCABLE TRUSTS. Where at any time the power to revest In the grantor...either alone or In conjunction with any person not baring a substantial adverse Interest In the disposition of such part of the corpus or the Income therefrom,... | |
 | United States. Tax Court - 1957 - 1178 pages
...to petitioner. Under section 166 of the 1939 Code,2 the income from •SEC. 166. REVOCABLE TRUSTS. Where at any time the power to revest In the grantor title to any part of the corpus of I be trust IB rested — (1) In the grantor, either alone or In conjunction with any person not having... | |
 | United States. Tax Court - 1957 - 1126 pages
...will be entered under Rule 60. 1 SEC. 166. REVOCABLE TRUSTS. Where at any time the power to revert In the grantor title to any part of the corpus of the trust IB vested — (1) In the grantor, either alone or in conjunction with any person not having a •nbstantlal... | |
 | United States. Tax Court - 1961 - 1230 pages
...Amodio and his sister were not adverse to each other. The statutes cited 1 SEC. 166. REVOCABLE TRUSTS. Where at any time the power to revest In the grantor title to any part of the corpus of the truet Is vested — (1) In the grantor, either alone or In conjunction with any person not having a... | |
 | United States. Tax Court - 1961 - 1220 pages
...in prior revenue acts which provide that income of a trust is taxable to the grantor where there is "the power to revest in the grantor title to any part of the corpus of the trust."' In Lady Marian Bateman, 43 BTA 69, affd. 127 F. 2d 266 (CA. 1, 1942), where the grantor retained a... | |
 | 1961 - 566 pages
...portion of a trust, whether or not he is treated as such owner under any other provision of this part, where at any time the power to revest in the grantor title to such portion is exercisable by the grantor or n non-adverse party, or both. § 1.676 (a)-l Power to... | |
 | United States. Tax Court - 1947 - 1354 pages
...in the trust corpus or the income therefrom. Section 166 of the Internal Revenue Code provides that, where at any time the power to revest in the grantor...title to any part of the corpus of the trust is vested in any person not having a substantial adverse interest in the disposition of such part of the corpus... | |
 | United States. Tax Court - 1947 - 1314 pages
...or the income therefrom. Section 166 of the Internal Revenue Code provides that, where at any tune the power to revest in the grantor title to any part of the corpus of the trust is vested in any person not having a substantial adverse interest in the disposition of such part of the corpus... | |
 | United States. Tax Court - 1961 - 1226 pages
...in prior revenue acts which provide that income of a trust is taxable to the grantor where there is "the power to revest in the grantor title to any part of the corpus of the trust."1 In Lady Marian Bateman, 43 B.TA. 69, affd. 127 F. 2d 266 (CJL 1, 1942) , where the grantor... | |
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