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" Amounts paid under the laws of any State, Territory, District of Colombia, possession of the United States, or foreign country as income to the holder of a life or terminable Interest acquired by gift, bequest, or Inheritance shall not be reduced or diminished... "
Reports of the Tax Court of the United States - Page 278
by United States. Tax Court - 1944
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Statutes of the United States of America

United States - 1921 - 642 pages
...as income to the nolder of a life or terminable interest acquired by gift, bequest, or inheritance shall not be reduced or diminished by any deduction...lapse of time, nor by any deduction allowed by this Act for the purpose of computing the net income of an estate or trust but not allowed under the laws...
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Digest of the Federal Revenue Act of 1921: For Income and Excess Profits ...

National City Company - 1921 - 104 pages
...as income to the holder of a life or terminable interest acquired by gift, bequest, or inheritance shall not be reduced or diminished by any deduction...lapse of time, nor by any deduction allowed by this Act for the purpose of computing the net income of an estate or trust but not allowed under the laws...
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Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - 1922 - 756 pages
...country as income to the holder of a life or terminal interest acquired by gift, bequest, or inheritance shall not be reduced or diminished by any deduction...lapse of time, nor by any deduction allowed by this Act for the purpose of computing the net income of an estate or trust but not allowed under the laws...
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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - 1922 - 592 pages
...as income to the holder of a life or terminable interest acquired by gift, bequest, or inheritance shall not be reduced or diminished by any deduction...the value of such interest due to the lapse of time. . . ." PROBLEM 153 Illustrating Credits Against Net Income—Dividends FACTS: Henry Richards, who resides...
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Comparison of the Revenue Acts of 1918 and 1921: With Index ...

United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...as income to the holder of a life or terminable interest acquired by gift, bequest, or inheritance shall not be reduced or diminished by any deduction...lapse of time, nor by any deduction allowed by this Act for the purpose of computing the net income of an estate or trust but not allowed under the laws...
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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - 1923 - 148 pages
...as income to the holder of a life or terminable interest acquired by gift, bequest, or inheritance shall not be reduced or diminished by any deduction...lapse of time, nor by any deduction allowed by this Act for the purpose of computing the net income of an estate or trust but not allowed under the laws...
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Accounting Principles Underlying Federal Income Taxes: 1924

Eric Louis Kohler - 1924 - 514 pages
...as income to the holder of a life or terminable interest acquired by gift, bequest, or inheritance shall not be reduced or diminished by any deduction...lapse of time, nor by any deduction allowed by this Act for the purpose of computing the net income of an estate or trust but not allowed under the laws...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 396 pages
...income to t'ne hairier of •& life or terminable interest acquired by gift, bequest, or inheritance shall not be reduced or diminished by any deduction...lapse of time, nor by any ' deduction allowed by this Act for the purpose of computing the net income of an -estate or trust but not arhrwed tinder the laws...
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Comparison of the Revenue Acts of 1918 and 1921

United States - 1924 - 260 pages
...as income to the holder of a life or terminable interest acquired by gift, bequest, or inheritance shall not be reduced or diminished by any deduction...whatever name called) in the value of such interest Hue to the lapse of time, nor by any deduction allowed by this Act for the purpose of computing the...
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Income Tax Accounting

John F. Sherwood - 1925 - 206 pages
...as income to the holder of a life or terminable interest acquired by gift, bequest, or inheritance shall not be reduced or diminished by any deduction...lapse of time, nor by any deduction allowed by this Act for the purpose of computing the net income of an estate or trust but not allowed under the laws...
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