... where any part of the income of a trust is or 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... Trust Companies - Página 4721924Vista completa - Acerca de este libro
| United States. Court of Claims - 1934 - 914 páginas
...You are advised that section 219 (h) of the Revenue Act of 1926 states in part as follows : " ' * * * or where any part of the income of a trust is or may be applied to the payment of premiums upon polices of insurance on the life of the grantor * * * such part of the income of the trust shall be... | |
| United States. Congress. Senate. Committee on Finance - 1924 - 468 páginas
...of the income of a trust may, in the discretion of any person, including the grantor of the trust, be distributed to the grantor or be held or accumulated...be applied to the payment of premiums upon policies ' if insurance on the life of the grantor, whether payable to his estate or otherwise, such part of... | |
| United States. Internal Revenue Service - 1924 - 396 páginas
...grantor of the trust, either alone or in conjunction with any person not a beneficiary of the trust, be distributed to the grantor or be held or accumulated for future distribution to him ; and (3) Where any part of the income of the trust is or may be applied to the payment of premiums... | |
| Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 páginas
...grantor of the trust, either alone or in conjunction with any person not a beneficiary of the trust, be distributed to the grantor or be held or accumulated for future distribution to him; and (3) Where any part of the income of the trust is or may be applied to the payment of premiums upon... | |
| Charles Alison Scully - 1927 - 112 páginas
...grantor of the trust, either alone or in conjunction with any person not a beneficiary of the trust, be distributed to the grantor or be held or accumulated...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 of insurance on the life of the... | |
| Harry James Loman - 1927 - 280 páginas
...been largely removed. The 1924 and 1926 laws provide that where any part of the income of 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... | |
| Robert Hiester Montgomery - 1927 - 1510 páginas
...grantor of the trust, either alone or in conjunction with any person not a beneficiary of the trust, be distributed to the grantor or be held or accumulated for future distribution to him; .... (Art. 347.) For income to be taxable to the grantor the power of revocation must exist during... | |
| United States. Internal Revenue Service - 1931 - 502 páginas
...grantor of the trust, either alone or in conjunction with any person not a beneficiary of the trust, be distributed to the grantor or be held or accumulated for future distribution to him ; and (3) Where any part of the income of the trust is or may be applied to the payment of premiums... | |
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