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" 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 allowed to the life tenant. In the case of property held in... "
Federal Income, Estate and Gift Tax Laws, Correlated - Page 80
by United States, Walter Elbert Barton - 1944 - 1242 pages
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United States Reports: Cases Adjudged in the Supreme Court, Volume 308

United States. Supreme Court - 1940 - 894 pages
...tear of property used in the trade or business, including a reasonable allowance for obsolescence. In the case of property held by one person for life...tenant. In the case of property held in trust the allowable deduction shall be apportioned between the income beneficiaries and the trustee in accordance...
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Cases Decided in the Court of Claims of the United States, Volume 111

United States. Court of Claims - 1948 - 886 pages
...tear of property used In the trade or business. Including a reasonable allowance for obsolescence. In the case of property held by one person for life...tenant. In the case of property held in trust the allowable deduction shall be apportioned between the income beneficiaries and the trustee In accordance...
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Cases Decided in the Court of Claims of the United States, Volume 102

United States. Court of Claims - 1945 - 952 pages
...tear of property used in the trade or business, including a reasonable allowance for obsolescence. In the case of property held by one person for life...tenant. In the case of property held in trust the allowable deduction shall be apportioned between the income beneficiaries and the trustee in accordance...
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Official Gazette, Volume 82, Issues 30-32

Philippines - 1986 - 492 pages
...and tear (including reasonable allowance for obsolescence) of property used in the trade or business. In the case of property held by one person for life...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...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 268 pages
...prescribed by the Commissioner, with the approval of the Secretary. In the case of leases the deduction shall be equitably apportioned between the lessor...tenant. In the case of property held in trust the allowable deduction shall be apportioned between the income beneficiaries and the trustee in accordance...
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Reports of the Joint Committee on Internal ..., Volumes 1-2; Volumes 8-11

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 626 pages
...prescribed by the commissioner, with the approval of the Secretary. In the case of leases the deduction shall be equitably apportioned between the lessor...tenant. In the case of property held in trust the allowable deduction shall be apportioned between the income beneficiaries and the trustee in accordance...
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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - 1931 - 502 pages
...prescribed by the Commissioner, with the approval of the Secretary. In the case of leases the deduction shall be equitably apportioned between the lessor...tenant. In the case of property held in trust the allowable deduction shall be apportioned between the income beneficiaries and the trustee in accordance...
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue - 1933 - 452 pages
...which it is ascertained as a result of operations or of development work that the recoverable units are greater or less than the prior estimate thereof,...tenant. In the case of property held in trust the allowable deduction shall be apportioned between the income beneficiaries and the trustee in accordance...
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...which it is ascertained as a result of operations or of development work that the recoverable units are greater or less than the prior estimate thereof,...person, the deduction shall be computed as if the life ten60 ant were the absolute owner of the property and shall be allowed to the life tenant. In the case...
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Revenue Act of 1935: Hearings Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - 1935 - 422 pages
...full cost of any property actually acquired after September 1, 1935, and prior to December 31, 1936. In the case of property held by one person for life...tenant. In the case of property held in trust the allowable deduction shall be apportioned between the income beneficiaries and the trustee in accordance...
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