 the estate or trust the amount of the Income of the estate or trust for its taxable year which Is to be distributed currently by the fiduciary to the beneficiaries, and the amount of the Income collected by a guardian of an Infant which Is to be held...  Reports of the Tax Court of the United States - Page 96by United States. Tax Court - 1948Full view - About this book
 | United States. Supreme Court - 1934 - 812 pages
...that— . . . (2) There shall be allowed as an additional deduction in computing the net income of the estate or trust the amount of the income of the...guardian of an infant which is to be held or distributed as the court may direct, but the amount so allowed as a deduction shall be included in computing the... | |
 | United States - 1922 - 1028 pages
...the fiduciary, but there shall be included in computing the net income of each beneficiary that part of the income of the estate or trust for its taxable year which, pursuant to the instrument or order governing the distribution, is distributable to such beneficiary,... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...the fiduciary, but there shall be included in computing the net income of each beneficiary that part of the income of the estate or trust for its taxable year which, pursuant to the instrument or order governing the distribution, is distributable to such beneficiary,... | |
 | United States - 1924 - 260 pages
...the fiduciary, but there shall be included in computing the net income of each beneficiary that part of the income of the estate or trust for its taxable year which, pursuant to the instrument or order governing the distribution, is distributable to such beneficiary,... | |
 | 1926 - 1238 pages
...or accumulated, there shall be allowed as ал additional deduction in computing the net income of the estate or trust the amount of the income of the estate or trust for its taxable year which is properly paid or credited during such year to any legatee, heir, or beneficiary, but the amount so... | |
 | United States. Internal Revenue Service - 1926 - 434 pages
...or accumulated, there shall be allowed as an additional deduction ia computing the net income of tue .estate or trust the amount of the income of the estate or trust far its taxable year which is properly paid or credited during such year to any legatee, heir, or beneficiary,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...operated for profit; (b) There shall be allowed as an additional deduction in computing the net income of the estate or trust the amount of the income of the...guardian of an infant which is to be held or distributed as the court may direct, but the amount so allowed as a deduction shall be included in computing the... | |
 | United States - 1928 - 1164 pages
...beneuciary or accumulated, there shall be allowed as an additional deduction In computing the net income of the estate or trust the amount of the income of the estate or trust for Its taxable year which is properly paid or credited during such year to any legatee, heir, or beneficiary, but the amount so... | |
 | United States. Internal Revenue Service - 1931 - 502 pages
...operated for profit; (b) There shall be allowed as an additional deduction in computing the net income of the estate or trust the amount of the income of the...guardian of an infant which is to be held or distributed as the court may direct, but the amount so allowed as a deduction shall be included in. computing the... | |
 | United States. Congress. House. Committee on Rules - 1932 - 128 pages
...beneficiary or accumulated, there shall be allowed as an additional deduction in computing the net income of the estate or trust the amount of the income of the estate or trust for its taxable year which is properly paid or credited during such year to any legatee, heir, or beneficiary, but the amount so... | |
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