翻訳と辞書 Words near each other ・ Helvella leucomelaena ・ Helvella macropus ・ Helvella phlebophora ・ Helvella queletii ・ Helvella semiobruta ・ Helvella silvicola ・ Helvella solitaria ・ Helvella vespertina ・ Helvella zhongtiaoensis ・ Helvellaceae ・ Helvellyn ・ Helvellyn range ・ Helvenston v. Blackwater Security ・ Helvering v. Bruun ・ Helvering v. Davis ・ Helvering v. Horst ・ Helvesiek ・ HELVETAS Swiss Intercooperation ・ Helvete ・ Helvete (album) ・ Helveteshymner ・ Helvetia ・ Helvetia (band) ・ Helvetia (disambiguation) ・ Helvetia (spider) ・ Helvetia (train) ・ Helvetia Berlin ・ Helvetia Cup ・ Helvetia Insurance ・ Helvetia Rugby Dictionary Lists mini英和辞書 mini和英辞書 Webster 1913 Latin-English FOLDOC Wikipedia English ウィキペディア

翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Helvering v. Horst ： ウィキペディア英語版 Helvering v. Horst ''Helvering v. Horst'', , is an opinion of the United States Supreme Court which further developed the “fruit-and-tree” metaphor established in ''Lucas v. Earl'', . ''Horst'' is the leading case that applies the assignment of income doctrine to income from property. ==Facts== In 1934 and 1935, Paul Horst, the owner of negotiable bonds, detached negotiable interest coupons prior to their due date and gave them as a gift to his son. His son thus collected the interest coupons at maturity. A coupon bond holder owns two independent and separable rights: (1) the right to receive at maturity the principal amount of the bond, and (2) the right to receive interim payments of interest on the investment of the amounts specified by the coupons.〔 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Helvering v. Horst」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.