| United States. Supreme Court - 1940 - 894 pages
...In the case of property held by one person for life with remainder to another person, the deduction shall be computed as if the life tenant were the absolute...property and shall be allowed to the life tenant. In the case of property held in trust the allowable deduction shall be apportioned between the income... | |
| United States. Court of Claims - 1948 - 886 pages
...In the case of property held by one person for life with remainder to another person, the deduction shall be computed as if the life tenant were the absolute...property and shall be allowed to the life tenant. In the case of property held in trust the allowable deduction shall be apportioned between the income... | |
| United States. Court of Claims - 1945 - 952 pages
...property held by one person for life with remainder to another person, the deduction for depreciation shall be computed as if the life tenant were the absolute owner of the property so that he will be entitled to the deduction during his life, and thereafter the deduction, if any,... | |
| Philippines - 1986 - 492 pages
...In the case of property held by one person for life with remainder to another person, the deduction shall be computed as if the life tenant were the absolute owner of the property and shall be slaved to the life tenant. In the case of property held in trust, the allowable deduction shall be... | |
| United States - 1928 - 268 pages
...In the case of property held by one person for life with remainder to another person, the deduction shall be computed as if the life tenant were the absolute...property and shall be allowed to the life tenant. In the case of property held in trust the allowable deduction shall be apportioned between the income... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 626 pages
...In the case of property held by one person for life with remainder to another person, the deduction shall be computed as if the life tenant were the absolute...property and shall be allowed to the life tenant. In the case of property held in trust the allowable deduction shall be apportioned between the income... | |
| United States. Internal Revenue Service - 1931 - 502 pages
...property held by one person for life with remainder to another person, the deduction for depreciation shall be computed as if the life tenant were the absolute owner of the property so that he will be entitled to the deduction during his life, and thereafter the deduction, if any,... | |
| United States. Bureau of Internal Revenue - 1933 - 452 pages
...property held by one person for life with remainder to another person, the deduction for depreciation shall be computed as if the life tenant were the absolute owner of the property so that he will be entitled to the deduction during his life, and thereafter the deduction, if any,... | |
| United States. Congress. Senate. Committee on Finance - 1935 - 422 pages
...In the case of property held by one person for life with remainder to another person, the deduction shall be computed as if the life tenant were the absolute...property and shall be allowed to the life tenant. In the case of property held in trust the allowable deduction shall be apportioned between the income... | |
| United States U.S. Congress. Senate. Committee on finance - 1935 - 420 pages
...In the case of property held by one person for life with remainder to another person, the deduction shall be computed as if the life tenant were the absolute...property and shall be allowed to the life tenant. In the case of property held in trust the allowable deduction shall be apportioned between the income... | |
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