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" ... (a) There shall be allowed as a deduction (in lieu of the deduction for charitable, etc., contributions authorized by section 23 (o) ) any part of the gross income, without limitation, which pursuant to the terms of the will or deed creating the trust,... "
Cases Decided in the Court of Claims of the United States - Page 56
by United States. Court of Claims - 1940
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Laws of the State of New York, Volume 3

New York (State) - 1920 - 1190 pages
...individual taxpayers, except that there shall also be allowed as a deduction any part of the gross income which pursuant to the terms of the will or deed creating the trust, is during the taxable year paid to or permanently set aside for the United States, any state, territory, or any political subdivision...
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Cases Decided in the Court of Claims of the United States, Volume 111

United States. Court of Claims - 1948 - 886 pages
...28 (o)) any part of the gross Income, without limitation, which pursuant to the terms of the Trill or deed creating the trust, is during the taxable year paid or permaOpinion of the Court Plaintiff makes a very plausible argument that the language of section 162...
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The Federal Reporter

1926 - 1144 pages
...deduction authorized by paragraph (11) of subdivision (a) of section (214) any part of the gross income which, pursuant to the terms of the will or deed creating the trust, is during the taxable year paid to or permanently set aside for the Act of 1917. Sec. 2. (b) Income received by estates of deceased...
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State Finances, Volume 3, Issue 6

New York (State). Comptroller's Office - 1919 - 24 pages
...taxpayers, except that there shall also be allowed as a deduction any part of the " gross income " which, pursuant to the terms of the will or deed creating the trust, is, during the taxable year, paid to or permanently set aside for (a) the United States, any state, territory, or any political subdivision...
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Income Tax Procedure

Robert Hiester Montgomery - 1920 - 1304 pages
...deduction authorized by paragraph (u) of subdivision (a) of section 214) any part of the gross income which, pursuant to the terms of the will or deed creating the trust, is during the taxable year paid to or permanently set aside for the United States, any State, Territory, or any political subdivision...
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The State Department Reports of the State of New York, Volume 20, Issues 115-120

New York (State) - 1919 - 520 pages
...taxpayers, except that there shall also be allowed as a deduction any part of the " gross income " which, pursuant to the terms of the will or deed creating the trust, is, during the taxable year, paid to or permanently set aside for (a) the United States, any State, territory, or any political subdivision...
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Acts of the General Assembly of the State of Alabama

Alabama - 1919 - 1476 pages
...individual taxpayers, except that there shall also be allowed as a deduction any part of the gross income which pursuant to the terms of the will or deed creating the trust, is during the taxable year paid to or permanently set aside for the United States, any state, territory, or any political sub-division...
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Income Tax Law: Analysis and Comment

Harris, Forbes & co., New York - 1919 - 164 pages
...deduction authorized by paragraph (11) of subdivision (a) of section (214) any part of the gross income which, pursuant to the terms of the will or deed creating the trust, is during the taxable year paid to or permanently set aside for the United States, any State, Territory, or any political subdivision...
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Taxation of Corporations and Personal Income in New York

Henry Montefiore Powell - 1919 - 708 pages
...individual taxpayers, except that there shall also be allowed as a deduction any part of the gross income which pursuant to the terms of the will or deed creating the trust, is during the taxable year paid to or permanently set aside for the United States, any state, territory, or any political subdivision...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 pages
...authorized by paragraph (11) of subdivision (a) of Section 214 (par. 72) any part of the gross income which, pursuant to the terms of the will or deed creating the trust, is during the taxable year paid to or permanently set aside for the United States, any state, territory or any political subdivision...
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