| United States. Court of Claims, Audrey Bernhardt - 1954 - 918 pages
...which. In the discretion of the fiduciary, may be either distributed to the beneficiary or accumulated, there shall be allowed as an additional deduction...the estate or trust for its taxable year, which is properly gald or credited during such year to any legatee, heir, or beneficiary, ut the amount so allowed... | |
| United States. Court of Claims - 1937 - 786 pages
...shall be computed in the same manner and on the same basis as in the case of an individual, except that there shall be allowed as an additional deduction, in computing the net income of the trust, the amount of the income of the estate or trust for its taxable year which is to l>e distributed... | |
| United States. Court of Claims - 1928 - 764 pages
...is in the instant case the trust created by the will. Subsoction (b) of section 219 in providing for an' additional deduction in computing the net income of the estate or trust refers to " the will or deed creating the trust," showing that reference must be had to the instrument... | |
| United States. Court of Claims, Audrey Bernhardt - 1951 - 916 pages
...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 - 1144 pages
...shall be imposed, and shall be paid by the fiduciary in accordance with subdivision (c), except that there shall be allowed as an additional deduction in computing the net income of the estate or trust that part of its income of the class described in paragraph (4) of subdivision (a) which, pursuant... | |
| United States - 1921 - 642 pages
...but there shall be included in com- wcom TAX. puting 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 - 1922 - 756 pages
...shall be imposed, and shall be paid by the fiduciary in accordance with subdivision (c), except that there shall be allowed as an additional deduction in computing the net income of the estate or trust that part of its income of the class described in paragraph (4) of subdivisions (a) which, pursuant... | |
| Emerson Emanuel Rossmoore - 1922 - 592 pages
...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
...shall be imposed, and shall be paid by the fiduciary in accordance with subdivision (c), except that there shall be allowed as an additional deduction in computing the net income of the estate or trust that part of its income of the class described in paragraph (4) of subdivision (a) which, pursuant... | |
| Irving Bank. Columbia Trust Company - 1923 - 148 pages
...shall be im posed, and shall be paid by the fiduciary in accordance with subdivision (c), except] that there shall be allowed as an additional deduction in computing the net income* of the estate or trust that part of its income of the class described in paragraph (4) of subdivision (a) which, pursuant... | |
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