The allocation of stock dividends received by a trustee to either income or corpus has been a recurring problem perplexing the courts for many years. The competing principles, designated as the Pennsylvania, Massachusetts, and Kentucky rules have each gained judicial recognition, but not all problems created by the declaration of stock dividends have been solved
This Article discusses the requirements of section 302(b) for characterizing a stock redemption as a...
It has been said with some amount of truth that Perhaps no other question in the law of future inte...
Since 1936, the Internal Revenue Code has treated elective stock dividends on common stock, which ar...
The trustee of a trust created prior to the 1957 enactment of the Uniform Principal and Income Act p...
Under the terms of a trust established in New York in 1915 income was to be paid to a beneficiary fo...
Testatrix died in March, 1935 leaving 5,471 shares of N corporation stock in two trusts with directi...
The Pennsylvania Supreme Court in interpreting sections 5(1) and 5(3) of the Principal and Income Ac...
In 1918 a settlor created two identical trusts, the corpus of each consisting of 300 shares of Gener...
The will of the testator gave his widow a life estate in all his property. The estate contained, int...
In In re Brock, The Supreme Court of Pennsylvania held: a distribution made by a mutual fund or regu...
X corporation had two classes of stock outstanding. The Class A stock was a preferred stock entitled...
The distribution of extraordinary dividends between the life tenant and the remainderman under a tru...
In the case of Towne v. Eisner, the United States Supreme Court has recently held that under the Inc...
The Courts of Appeals for the Sixth and Ninth Circuits are in conflict on the question of whether se...
P and B owned all the outstanding shares of X Corporation. In 1937 P purchased B\u27s shares and gav...
This Article discusses the requirements of section 302(b) for characterizing a stock redemption as a...
It has been said with some amount of truth that Perhaps no other question in the law of future inte...
Since 1936, the Internal Revenue Code has treated elective stock dividends on common stock, which ar...
The trustee of a trust created prior to the 1957 enactment of the Uniform Principal and Income Act p...
Under the terms of a trust established in New York in 1915 income was to be paid to a beneficiary fo...
Testatrix died in March, 1935 leaving 5,471 shares of N corporation stock in two trusts with directi...
The Pennsylvania Supreme Court in interpreting sections 5(1) and 5(3) of the Principal and Income Ac...
In 1918 a settlor created two identical trusts, the corpus of each consisting of 300 shares of Gener...
The will of the testator gave his widow a life estate in all his property. The estate contained, int...
In In re Brock, The Supreme Court of Pennsylvania held: a distribution made by a mutual fund or regu...
X corporation had two classes of stock outstanding. The Class A stock was a preferred stock entitled...
The distribution of extraordinary dividends between the life tenant and the remainderman under a tru...
In the case of Towne v. Eisner, the United States Supreme Court has recently held that under the Inc...
The Courts of Appeals for the Sixth and Ninth Circuits are in conflict on the question of whether se...
P and B owned all the outstanding shares of X Corporation. In 1937 P purchased B\u27s shares and gav...
This Article discusses the requirements of section 302(b) for characterizing a stock redemption as a...
It has been said with some amount of truth that Perhaps no other question in the law of future inte...
Since 1936, the Internal Revenue Code has treated elective stock dividends on common stock, which ar...
Add to ORKG