United States Supreme Court Reports, Volum 58Lawyers Co-operative Publishing Company, 1980 First series, books 1-43, includes "Notes on U.S. reports" by Walter Malins Rose. |
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Side 451
... taxable beneficiaries rather than to charity , the net long - term gain subject to the § 1201 ( b ) alterna- tive ... taxable year there shall be allowed as a deduction in computing the taxable in- come of an estate or trust ( other than ...
... taxable beneficiaries rather than to charity , the net long - term gain subject to the § 1201 ( b ) alterna- tive ... taxable year there shall be allowed as a deduction in computing the taxable in- come of an estate or trust ( other than ...
Side 452
... taxable year required to be distributed currently ' includes any amount required to be paid out of income or corpus to the extent such amount is paid out of income for such taxable year . " ( 2 ) Other amounts distributed . " All other ...
... taxable year required to be distributed currently ' includes any amount required to be paid out of income or corpus to the extent such amount is paid out of income for such taxable year . " ( 2 ) Other amounts distributed . " All other ...
Side 454
... taxable entities is attributed to the distributees . We doubt that so much should turn on § 1202.13 The provision having the operative role in removing [ 439 US 193 ] the non- charitable distribution from the es- tate income is § 661 ...
... taxable entities is attributed to the distributees . We doubt that so much should turn on § 1202.13 The provision having the operative role in removing [ 439 US 193 ] the non- charitable distribution from the es- tate income is § 661 ...
Innhold
Personnel of Supreme Court | ix |
Reference Table of Vol 439 US pp 1571 13011398 | lxi |
Survey of the Term Annotations and Briefs | 825 |
Opphavsrett | |
Andre utgaver - Vis alle
United States Supreme Court Reports, Volum 65;Volumer 254-256 United States. Supreme Court Uten tilgangsbegrensning - 1922 |
United States Supreme Court Reports, Volum 46 United States. Supreme Court Uten tilgangsbegrensning - 1921 |
United States Supreme Court Reports, Volum 12;Volumer 46-49 United States. Supreme Court Uten tilgangsbegrensning - 1901 |
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12 USCS 28 USCS 58 L Ed 99 S Ct action application Board California capital gain Circuit Justice Clause collateral estoppel Commission constitutional Corp County Court of Ap Court of Appeals criminal decision defendant dissenting District Court due process equal protection Federal fetus Fifth Circuit denied Fourteenth Amendment Fourth Amendment Georgia grant certiorari income Indian individual Justice infra interest issue judgment jurisdiction jury trial L Ed 2d leave to file ment Motion NE2d Ninth November 13 November 27 October 30 opinion peals pending Petition for rehearing Petition for writ petitioner plea provides rari reh den 439 Rehnquist rule Second Circuit denied Seventh Circuit denied sion Stat statute statutory stay supra Supreme Court Third Circuit denied tion tional tiorari titioner United States 439 United States Court United States Supreme USCS violation vote writ of cer writ of certio writ of certiorari