 | United States. Internal Revenue Service - 1924 - 396 pages
...terms of the will or deed creating the trust, is during the taxable year paid or permanently set aside for the purposes and in the manner specified in paragraph (10) of subdivision (a) of section 214, or is to be used exclusively for religious, charitable, scientific, literary, or educational purposes,... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...terms of the will or deed creating the trust, is during the taxable year paid or permanently set aside for the purposes and in the manner specified in paragraph (10) of subdivision (a) of section 214, or is to be used exclusively for religious, charitable, scientific, literary, or educational purposes,... | |
 | John F. Sherwood - 1925 - 206 pages
...terms of the will or deed creating the trust, is during the taxable year paid or permanently set aside for the purposes and in the manner specified in paragraph (10) of subdivision (a) of section 214, or is to be used exclusively for religious, charitable, scientific, literary, or educational purposes,... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...terms of the will or deed creating the trust, is during the taxable year paid or permanently set aside for the purposes and in the manner specified in paragraph (10) of subdivision (a) of section 214,172 or is to be used exclusively for religious, charitable, scientific, literary, or educational... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...terms of the will or deed creating the trust, is during the taxable year paid or permanently set aside for the purposes and in the manner specified in paragraph (10) of subdivision (a) of section 214, or is to be used exclusively for religious, charitable, scientific, literary, or educational purposes,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...him, or where any part of the income of a trust is or may be applied to the payment of premiums upon policies of insurance on the life of the grantor (except...payable for the purposes and in the manner specified in section 23 (n), relating to the socalled " charitable contribution " deduction), such part of the income... | |
 | Eric Louis Kohler - 1927 - 618 pages
...terms of the will or deed creating the trust, is during the taxable year paid or permanently set aside for the purposes and in the manner specified in paragraph (10) of subdivision (a) of section 214, or is to be used exclusively for religious, charitable, scientific, literary, or educational purposes,... | |
 | United States - 1928 - 1164 pages
...him, or where any part of the income of a trust Is or may be applied to the payment of premiums upon policies of insurance on the life of the grantor (except...specified In paragraph (10) of subdivision (a) of section 955), such part of the income of the trust shall be included In computing the net Income of the grantor."... | |
 | United States - 1928 - 268 pages
...him, or where any part of the income of a trust is or may be applied to the payment of premiums upon policies of insurance on the life of the grantor (except...payable for the purposes and in the manner specified in section 23 (n), relating to the socalled "charitable contribution" deduction) , such part of the income... | |
 | Robert Hiester Montgomery - 1927 - 592 pages
...him, or where any part of the income of a trust is or may be applied to the payment of premiums upon policies of insurance on the life of the grantor (except...purposes and in the manner specified in paragraph (1o) of subdivision (a) of section 214), such part of the income of the trust shall be included in... | |
| |
... in the discretion of the grantor or of any person not having a substantial adverse interest in the disposition of such part of the income may be, applied to the payment of premiums upon policies of insurance on the life of the grantor (except policies... 
