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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
...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 United States Court of Claims, Volume 111

United States. Court of Claims - 1948
...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 United States Court of Claims, Volume 102

United States. Court of Claims - 1945
...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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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 247 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 - 491 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, United States. Internal Revenue Service - 1933 - 423 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 - 466 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 - 403 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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Revenue Act of 1935: Hearings Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - 1935 - 403 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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Comparison of the Revenue Acts of 1934 and 1936

United States, United States. Congress. House. Committee on Ways and Means - 1936 - 290 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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