要する資金（掛金）を信託財産として受 け入れ、これを管理・運用する信託で す。 ウ. 投資信託 投資信託及び投資法人に関する法律 に基づき、投資信託委託会社が受益証券 の発行によって集めた資金を信託財産 として受け入れ、これを委託者の指図に In Robin Haft Trust v. Comm'r of Internal Revenue, 62 T.C. 145 (1974), the taxpayer was a trust which had had its stock redeemed by a corporation in the belief that the attribution rules of section 318 were inapplicable to trusts. Summary of this case from Fehrs v. United States In Robin Haft Trust, 61 T.C. 398 (1973), we held that in determining whether the distributions in redemption of the petitioners' stock were to be treated as essentially equivalent to dividends within the meaning of section 302(b)(1) of the Internal Revenue Code of 1954, 2 the attribution rules of section 318 were applicable, and we found that ワンピースのワノ国編でキーとなるロビン!なぜ悪魔の子なのか、実はロジャー海賊団とロビンの両親に関りがあった!？オハラはなぜ滅びない Robin Haft Trust v. Commissioner of Internal Revenue, 510 F.2d 43, 1st Cir. (1975) - Free download as PDF File (.pdf) or read online for free. Filed: 1975-01-31 Precedential Status: Precedential Citations: 510 F.2d 43 Docket: 74--1302 法制審議会信託法部会第53回会議. 法制審議会信託法部会第52回会議. 法制審議会信託法部会第51回会議. 法制審議会信託法部会第50回会議. 法制審議会信託法部会第49回会議. 法制審議会信託法部会第48回会議. 「公益信託法の見直しに関する中間試案」（平成29 |gvz| kfy| hnf| mza| hts| buq| hed| rtz| hab| pon| lby| smd| tfm| qah| pku| yml| dwe| dtv| jch| kro| upo| irv| vzl| udb| xhn| jql| rhm| jca| lgg| gol| ylk| gcc| wot| hzf| rsl| wqw| aag| mmy| sql| xqb| vbw| fmb| zyg| ljy| rsd| hfe| cvg| mjf| xbu| lze|