 | United States. Supreme Court - 1940 - 828 páginas
...person not having a substantial adverse interest in the trust) has the power within the taxable year to revest in the grantor title to any part of the corpus of the trust. Under the terms of some trusts, the power to revoke cannot be exercised within the taxable year, except... | |
 | United States. Internal Revenue Service - 1933 - 98 páginas
...trust where the power to revest in the donor title to such property is vested in the donor, either alone or In conjunction with any person not having...substantial adverse interest in the disposition of such, property or the income therefrom, but the relinquishment or termination of such power (other than by... | |
 | United States. U.S. Congress. Senate. Committee on Finance - 1933 - 458 páginas
...revest in himself title to any part of the corpus of the trust." If such power is vested in him either alone or in conjunction with any person not having a substantial adverse interest in the disposition of the part of the corpus in question, then the income of such part of... | |
 | United States. Congress. Senate. Committee on Finance - 1933 - 454 páginas
...revest in himself title to any part of the corpus of the trust." If such power is vested in him either alone or in conjunction with any person not having a substantial adverse interest in the disposition of the part of the corpus in question, then the income of such part of... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 páginas
...As used in this section, the term "in the discretion of the grantor " means " in the discretion of the grantor, either alone or in conjunction with any person not having a substantial adverse interest in the disposition of the part of the income in question ". ART. 167-1. Trusts in the income... | |
 | United States. Internal Revenue Service - 1936 - 604 páginas
...available as represents the items of interest specified in section 25 (a). SEC. 166. REVOCABLE TRUSTS. 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... | |
 | United States. Bureau of Internal Revenue - 1936 - 104 páginas
...trust where the power to revest in the donor title to such property is vested in the donor, either alone or in conjunction with any person not having...substantial adverse interest in the disposition of such property or the income therefrom, but the relinquishment or termination of such power (other than by... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 páginas
...(b) As used in this section, the term "in the discretion of the grantor" means "in the discretion of the grantor, either alone or in conjunction with any person not having a substantial adverse interest in the disposition of the part of the income in question". SEC. 168. TAXES OF FOREIGN COUNTRIES... | |
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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... 
