| United States. Court of Claims - 1948 - 886 pages
...are not nently set aside (or the purposes and in the manner specified in section 23 (o), or is to be used exclusively for religious, charitable, scientific,...operation of a public cemetery not operated for profit : (b) There shall be allowed as an additional deduction in computing the net income of the estate or... | |
| United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1980 - 1224 pages
...taxable year, paid or permanently set aside for a purpose specified in section 170 (c) , or is to be used exclusively for religious, charitable, scientific,...the prevention of cruelty to children or animals, or Opinion of the Court 439 US Walter E. Disney, who died in 1966, left 45% of the residue of his estate... | |
| United States. Internal Revenue Service - 1924 - 396 pages
...purposes and in the manner specified in paragraph (10) of subdivision (a) of section 214, or is to be used exclusively for religious, charitable, scientific,...operation of a public cemetery not operated for profit ; (2) There shall be allowed as" an additional deduction in computing the net income of the estate... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...purposes and in the manner specified in paragraph (10) of subdivision (a) of section 214,172 or is to be used exclusively for religious, charitable, scientific,...operation of a public cemetery not operated for profit; (2) There shall be allowed as an additional deduction in computing the net income of the estate or... | |
| John F. Sherwood - 1925 - 206 pages
...purposes and in the manner specified in paragraph (10) of subdivision (a) of section 214, or is to be used exclusively for religious, charitable, scientific,...operation of a public cemetery not operated for profit; (2) There shall be allowed as an additional deduction in computing the net income of the estate or... | |
| Irving Bank-Columbia Trust Company - 1925 - 152 pages
...purposes and in the manner specified in paragraph (10) of subdivision (a) of section 214, or is to be used exclusively for religious, charitable, scientific,...operation of a public cemetery not operated for profit; (2) There shall be allowed as an additional deduction in computing the net income of the estate or... | |
| Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...purposes and in the manner specified in paragraph (10) of subdivision (a) of section 214, or is to be used exclusively for religious, charitable, scientific,...acquisition, maintenance or operation of a public remetery not operated for profit ; (2) There shall be allowed as an additional deduction in computing... | |
| Eric Louis Kohler - 1927 - 618 pages
...purposes and in the manner specified in paragraph (10) of subdivision (a) of section 214, or is to be used exclusively for religious, charitable, scientific,...operation of a public cemetery not operated for profit; (2) There shall be allowed as an additional deduction in computing the net income of the estate or... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...or permanently set aside for the purposes and in the manner specified in section 23 (n), or is to be used exclusively for religious, charitable, scientific,...operation of a public cemetery not operated for profit; (b) There shall be allowed as an additional deduction in computing the net income of the estate or... | |
| Harrison B. Spaulding - 1927 - 336 pages
...the law as objects of deductible charitable contributions in the case of individuals.3 or is to be used exclusively for religious, charitable, scientific,...operation of a public cemetery not operated for profit ; (2) the amount of the income of the estate or trust for its taxable year which s to be distributed... | |
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