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Income Beneficiary - Law Dictionary Search Results

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income beneficiary

Matched in: Term income beneficiary

trust

Trusts are often created for their advantageous tax treatment. accumulation trust : a trust in which principal and income are allowed to accumulate rather than being paid out NOTE: Accumulation trusts are disfavored and often restricted in … title to the property b : an entity resulting from the establishment of such a relationship see also beneficiary, cestui que trust, corpus declaration of trust at declaration, principal, settlor NOTE: Trusts developed out of the old

beneficiary

Matched in: Term beneficiary

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Trust

of the public policy of the law, as, for instance, seeking to create a perpetuity, or accumulating annual income be-yond the statutory limits. By the (English) Trustee Act, 1888 (51 & 52 Vict. c. 59), s. 8, … Trust, is a comprehensive expression, as covering not only the relationship of trustee and beneficiary but also that a bailor and bailee master and servant pledger and pledgee, guardian and ward and all

Perpetuity

163, declares that: Where in a will, settlement or other instrument the absolute vesting either of capital or income of property or the ascertainment of a beneficiary or class of beneficiaries, is made to depend on the

Trust for sale

must be sold and the proceeds invested in trustee or authorized investments with con-sequential attribution of capital and income among the beneficiaries according to their rights. Trusts for sale are to be distinguished from powers of sale, … and well-drawn wills. The effect was to convert realty into personalty so that the proceeds devolved upon the beneficiaries as personalty unless they elected to take the property as realty (see CONVERSION), except that upon a lapse

Trustee

Baba Badri Dass v. Dharma, AIR 1982 P&H 255. Means one who, having legal title to property, holds it in trust for the benefit of another and owes a fiduciary duty to that beneficiary, Black's Law Dictionary,

Holds

benefit of the beneficiary or wholly for the benefit of the beneficiary, K.K. Handioue v. Board of Agricultural Income Tax, AIR 1966 SC 1191 (1192). [Assam Agricultural Income-tax Act, (9 of 1939), s. 12] The word 'holds'

Conversion, equitable

it is destined to be changed. See 3 & 4 Wm. 4, c. 74, s. 71. But the beneficiary, or all the beneficiaries together, provided they are sui juris and unanimous, may elect to take the property … Conversion, equitable. It is an established principle that money directed to be employed in the purchase of realty, and realty directed

Consideration

(9 of 1872), s. 2(d)] Consideration does not mean incidental or collateral examination of any matter by the Income-tax Officer in the process of assessment. There must be something in the assessment order to show that the … open to the grantor to prove that the consideration was merely nominal. The consideration of marriage covers all beneficiaries within the consideration, that is to say, the children of the marriage. It is not the same as

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