property (§ 112(b)(5))
Defined in 1 dictionary — Case Law
Definitions from Case Law
From 316 U.S. 527 - Helvering v. Cement Investors, Inc. · 1942Most cited · 188 citing opinions
Certainly 'property' as used in § 112(b)(5) includes such an interest in property [i.e., an equitable claim in or to property held by a beneficial owner or equitable claimant, even where the actual conveyance is made by a trustee or title holder]