 | United States. Board of Tax Appeals - 1934 - 1512 pages
...accumulated in the discretion of the fiduciary. Section 219 (b) (2) of the Revenue Act of 1926 provides that there shall be allowed as a deduction in computing the net income of the trust the amount of income of the trust for its taxable year " which is to be distributed currently... | |
 | United States - 1944 - 760 pages
...DEATH. PUBLIC LAWS— CHS. 120, 121— JUNE 9, 10, 1943 [57 STAT. 53Stat.478. 26 USC 55 3906, 3966. forces of the United States or of any of the other United Nations and prior to the termination of the present war as proclaimed by the President, the tax imposed by... | |
 | United States - 1953 - 1744 pages
...December 7, 1941, and before January 1, 1947, while in active service as a member of the military or naval forces of the United States or of any of the other United Nations if such decedent — (1) was killed in action; or (2) died as a result of wounds or other injuries,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...case of any individual who dies * * * while in active service as a member of the military or naval forces of the United States or of any of the other United Nations * * * prior to the termination of the present war as proclaimed by the President, the . tax imposed... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...(otherwise than in connection with the purchaser's trade or business) to such person such amount shall be allowed as a deduction in computing the net income of such purchaser as if such amount constituted a tax imposed upon and paid by such purchaser. Sec. 23 (c)... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...case of any individual who dies * * * while in active service as a member of the military or naval forces of the United States or of any of the other United Nations * * * prior to the termination of the present war as proclaimed by the President, the tax imposed by... | |
 | United States - 1945 - 1036 pages
...who dies on or after December 1, 1941, while in active service as a member of the military or naval forces of the United States or of any of the other United Nations and prior to the termination of the present war as proclaimed by the President, the tax imposed by... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...case of any individual who dies * * * while in active service as a member of the military or naval forces of the United States or of any of the other United Nations * * * prior to the termination of the present war as proclaimed by the President, the tax imposed by... | |
 | United States. Congress. House. Committee on Ways and Means - 1947 - 262 pages
...who dies on or after December 7, 1941, while in active service as a member of the 'military or naval forces of the United States or of any of the other United Nations, and prior to the termination of the present war, as proclaimed by the President, the exemption shall... | |
 | United States. Congress. House. Committee on Ways and Means - 1947 - 260 pages
...who dies on or after December 7, 1941, while in active service as a member of the military or naval forces of the United States or of any of the other United Nations, and prior to the termination of the present war, as proclaimed by the President, the exemption shall... | |
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Abatement of tax for members of armed forces upon death In the case of any individual who dies on or after December 7, 1941, while in active service as a member of the military or naval forces of the United States or of any of the other United Nations... 
