| United States. Supreme Court - 1940 - 894 pages
...tear of property used in the trade or business, including a reasonable allowance for obsolescence. In the case of property held by one person for life...In the case of property held in trust the allowable deduction shall be apportioned between the income beneficiaries and the trustee in accordance with... | |
| United States. Court of Claims - 1948 - 886 pages
...tear of property used In the trade or business. Including a reasonable allowance for obsolescence. In the case of property held by one person for life...In the case of property held in trust the allowable deduction shall be apportioned between the income beneficiaries and the trustee In accordance with... | |
| United States. Court of Claims - 1945 - 952 pages
...tear of property used in the trade or business, including a reasonable allowance for obsolescence. In the case of property held by one person for life...In the case of property held in trust the allowable deduction shall be apportioned between the income beneficiaries and the trustee in accordance with... | |
| Philippines - 1986 - 492 pages
...and tear (including reasonable allowance for obsolescence) of property used in the trade or business. In the case of property held by one person for life...were the absolute owner of the property and shall be slaved to the life tenant. In the case of property held in trust, the allowable deduction shall be... | |
| United States - 1928 - 268 pages
...prescribed by the Commissioner, with the approval of the Secretary. In the case of leases the deduction shall be equitably apportioned between the lessor...In the case of property held in trust the allowable deduction shall be apportioned between the income beneficiaries and the trustee in accordance with... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 626 pages
...prescribed by the commissioner, with the approval of the Secretary. In the case of leases the deduction shall be equitably apportioned between the lessor...In the case of property held in trust the allowable deduction shall be apportioned between the income beneficiaries and the trustee in accordance with... | |
| United States. Internal Revenue Service - 1931 - 502 pages
...prescribed by the Commissioner, with the approval of the Secretary. In the case of leases the deduction shall be equitably apportioned between the lessor...In the case of property held in trust the allowable deduction shall be apportioned between the income beneficiaries and the trustee in accordance with... | |
| United States. Bureau of Internal Revenue - 1933 - 452 pages
...this subsection for subsequent taxable years shall be based upon such revised estimate. In the case of leases the deductions shall be equitably apportioned...In the case of property held in trust the allowable deduction shall be apportioned between the income beneficiaries and the trustee in accordance with... | |
| United States. Congress. Senate. Committee on Finance - 1935 - 422 pages
...full cost of any property actually acquired after September 1, 1935, and prior to December 31, 1936. In the case of property held by one person for life...In the case of property held in trust the allowable deduction shall be apportioned between the income beneficiaries and the trustee in accordance with... | |
| United States U.S. Congress. Senate. Committee on finance - 1935 - 420 pages
...full cost of any property actually acquired after September 1, 1935, and prior to December 31, 1936. In the case of property held by one person for life...In the case of property held in trust the allowable deduction shall be apportioned between the income beneficiaries and the trustee in accordance with... | |
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