Washington and Lee Law Review, Volume 30School of Law, Washington and Lee University, 1973 - Electronic journals |
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Page 91
... income . tax returns and in fact cannot since he has no income and makes no distributions to the beneficiaries . In addition , while the grantor retains the power to revest title to any part of the corpus of the trust , either alone or ...
... income . tax returns and in fact cannot since he has no income and makes no distributions to the beneficiaries . In addition , while the grantor retains the power to revest title to any part of the corpus of the trust , either alone or ...
Page 101
... income - producing property has transferred title but retained an income interest or where an owner of real property has re- tained lifetime use of the property.22 The Court stated that in none of the cases cited by the Government where ...
... income - producing property has transferred title but retained an income interest or where an owner of real property has re- tained lifetime use of the property.22 The Court stated that in none of the cases cited by the Government where ...
Page 507
... income tax laws have long recognized the possibility that the corporate form could be utilized to avoid individual income tax . To frustrate this tax avoidance technique , the Internal Revenue Code from 1913 until 1921 provided that if ...
... income tax laws have long recognized the possibility that the corporate form could be utilized to avoid individual income tax . To frustrate this tax avoidance technique , the Internal Revenue Code from 1913 until 1921 provided that if ...
Contents
The Impact of Technological Changes on International | 1 |
PROCEDURE | 5 |
Virginia Natural Resources Law and the New Virginia | 19 |
Copyright | |
26 other sections not shown
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3d Cir 4th Cir action administrative adoptive admission agency ancillary administrator ancillary jurisdiction appears application Bank Byrum cert civil civil death claim CODE ANN commerce Comptroller Comptroller's confession Cong Congress constitutional corporation court held criminal decision defendant denied determination dissenting district court diversity diversity jurisdiction doctrine effect effluent enforcement environmental evidence exclusionary rule fact federal courts fifth amendment fourth amendment Fourth Circuit habeas corpus immunity income interest involved issue judicial Justice Kenrose land trust legislation limited ment Miller mobile homes North Carolina novo review officer party pendent jurisdiction person plaintiff police prisoner problem procedures protection provides question reason remedy Repl result Senator shareholder standards STAT statement statute statutory Supp supra Supreme Court taxpayer Text accompanying notes third-party tion trial trial de novo United violation Virginia Warren Bank water pollution wetlands