 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 80by United States, Walter Elbert Barton - 1944 - 1242 pagesFull view - About this book
 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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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