Matches in DBpedia 2014 for { ?s ?p Irwin v. Gavit, 268 U.S. 161 (1925), was a case before the U.S. Supreme Court regarding the taxability, under United States tax law, of a divided interest in a bequest. It is notable (and thus appears frequently in law school casebooks) for the following holding:A bequest of income from property held in trust is taxable, even where the bequest of the entire corpus of the trust would be excluded as a gift.↑. }
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- Irwin_v._Gavit abstract "Irwin v. Gavit, 268 U.S. 161 (1925), was a case before the U.S. Supreme Court regarding the taxability, under United States tax law, of a divided interest in a bequest. It is notable (and thus appears frequently in law school casebooks) for the following holding:A bequest of income from property held in trust is taxable, even where the bequest of the entire corpus of the trust would be excluded as a gift.↑".
- Irwin_v._Gavit comment "Irwin v. Gavit, 268 U.S. 161 (1925), was a case before the U.S. Supreme Court regarding the taxability, under United States tax law, of a divided interest in a bequest. It is notable (and thus appears frequently in law school casebooks) for the following holding:A bequest of income from property held in trust is taxable, even where the bequest of the entire corpus of the trust would be excluded as a gift.↑".