Having thus given his parent God speed, young Jerry seated himself on the stool, entered on his reversionary interest
in the straw his father had been chewing, and cogitated.
Among her pre-matrimonial transactions with Fledgeby's father, Fledgeby's mother had raised money of him at a great disadvantage on a certain reversionary interest
10 per share of common stock and further elaborated on the impact of the Company earning its reversionary interest
in the Delhi Field.
In Smith, which involved a simple reversionary interest
, the Court held that the taxpayer could reduce the gift's value by the reversionary interest
because it involved only one factor and was capable of being ascertained by recognized actuarial methods.
The reversionary interest
retained by STRS is exempt from taxation and must be excluded in determining the value of the possessory interest.
greater than 5 percent, power of revocation or power to direct the distribution of trust income or corpus), trust income will be taxable to the grantor under the grantor trust rules.
A ground lease must be capable of being financed without encumbering the landlord's fee simple estate in the land and reversionary interest
in the improvements.
Ordinarily, a discretionary trust (ie, one under which you have no rights to income or capital, and any benefit is at the total discretion of the trustees) would not be considered as a matrimonial asset for the purposes of divorce proceedings, whereas a reversionary interest
(eg, an arrangement under which you receive a capital interest when your mother dies) would be more likely to be taken into account.
I therefore am claiming my reversionary interest
in the property.
An interest in real property other than an interest solely as a creditor, includes a fee ownership, co-ownership, or leasehold interest in real property, a time-sharing interest in real property, and a life estate, remainder, or reversionary interest
in such property.
or reversionary interest
in all FGROW (at least all of those not held to
He says there are presently four schemes available that should escape the new rules on Pre-OwnedAssets: the Gift and Loan (or LoanOnly)Scheme; the Discounted Gift Plan; the RetainedInterest Trust; and the Reversionary Interest