Open Access. Powered by Scholars. Published by Universities.®

Law Commons

Open Access. Powered by Scholars. Published by Universities.®

University of Michigan Law School

Michigan Law Review

1948

Internal Revenue Code

Articles 1 - 3 of 3

Full-Text Articles in Law

Taxation-Estate Tax-Reservation Of Power To Amend Trust, Samuel N. Greenspoon S.Ed. May 1948

Taxation-Estate Tax-Reservation Of Power To Amend Trust, Samuel N. Greenspoon S.Ed.

Michigan Law Review

Settlor executed a trust indenture in 1915 whereby a trust was established for the benefit of his three minor children. Income was to be accumulated for the benefit of the three children until they respectively attained majority, and provision was made for the death of any child under 21 without surviving issue. The settlor then reserved "the power from time to time by an instrument in writing signed by me to amend this trust instrument so that it will more clearly express my actual intentions if I shall consider such amendments advisable, as to which I shall be the sole …


Holzman: Corporate Reorganizations, Michigan Law Review Apr 1948

Holzman: Corporate Reorganizations, Michigan Law Review

Michigan Law Review

A Review of CORPORATE REORGANIZATIONS. Their Federal Tax Status. By Robert S. Holzman.


Kennedy: Federal Income Taxation Of Trusts And Estates, Michigan Law Review Mar 1948

Kennedy: Federal Income Taxation Of Trusts And Estates, Michigan Law Review

Michigan Law Review

A Review of FEDERAL INCOME TAXATION OF TRUSTS AND ESTATES. By Lloyd W. Kennedy.