Supreme Court Reporter, Volum 54West Publishing Company, 1934 |
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Side 309
... income. +36 * Messrs . Claude R. Branch , of Providence , R. I. , Felix T. Smith , of San Francisco , Cal . , and W. W. Spalding , of Washington , D. C. , for petitioner . The Attorney General and Mr. Erwin N. Griswold , of Washington ...
... income. +36 * Messrs . Claude R. Branch , of Providence , R. I. , Felix T. Smith , of San Francisco , Cal . , and W. W. Spalding , of Washington , D. C. , for petitioner . The Attorney General and Mr. Erwin N. Griswold , of Washington ...
Side 310
... income bene ficiary of a trust shall pay tax , not on so much of the income as he actually receives , but on the amount he should properly have received in any tax year . His position is that if the amount of income properly " dis ...
... income bene ficiary of a trust shall pay tax , not on so much of the income as he actually receives , but on the amount he should properly have received in any tax year . His position is that if the amount of income properly " dis ...
Side 354
... income of the trust , section 219 ( b ) , and provides that whenever income must be distributed to beneficiaries periodically the amounts paid out shall be allowed as * 186 an additional deduction in computing the net income of the ...
... income of the trust , section 219 ( b ) , and provides that whenever income must be distributed to beneficiaries periodically the amounts paid out shall be allowed as * 186 an additional deduction in computing the net income of the ...
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