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" In the case of property held in trust, the allowable deduction shall be apportioned between the income beneficiaries and the trustee in accordance with the pertinent provisions of the instrument creating the trust, or, in the absence of such provisions,... "
Cases Decided in the United States Court of Claims - Page 618
by United States. Court of Claims - 1948
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United States Reports: Cases Adjudged in the Supreme Court, Volume 308

United States. Supreme Court - 1940
...if the life tenant were the absolute owner of the property and shall be allowed to the life tenant. In the case of property held in trust the allowable...on the basis of the trust income allocable to each. 1 32 BTA 633. The Board found the depreciable life of the property to be fifty years, instead of forty...
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Cases Decided in the United States Court of Claims, Volume 102

United States. Court of Claims - 1945
...will be allowed to the remainderman. In case of property held in trust, the allowable deduction is to be apportioned between the income beneficiaries and...in accordance with the pertinent provisions of the will, deed, or other instrument creating the trust, or, in the absence of such provisions, on the basis...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 247 pages
...if the life tenant were the absolute owner of the property and shall be allowed to the life tenant. In the case of property held in trust the allowable...on the basis of the trust income allocable to each. (For percentage depletion in case of oil and gas wells, see section 114(b) (3).) serve for bad debts)...
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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - 1931 - 491 pages
...if the life tenant were the absolute owner of the property and shall be allowed to the life tenant. In the case of property held in trust the allowable...beneficiaries and the trustee in accordance with the i>ertinent provisions of the instrument creating the trust, or, in the absence of such provisions,...
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1933 - 423 pages
...be allowed to the remainderman. In the case of property held in trust, the allowable deduction is to be apportioned between the income beneficiaries and...in accordance with the pertinent provisions of the will, deed, or other instrument creating the trust, or, in the absence of such provisions, on the basis...
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Revenue Act of 1935: Hearings Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - 1935 - 403 pages
...if the life tenant were the absolute owner of the property and shall be allowed to the life tenant. In the case of property held in trust the allowable...on the basis of the trust income allocable to each. Our motive in suggesting this amendment rests in the conviction that greater activity of our durable-goods...
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Revenue Act of 1935: Hearings Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - 1935 - 403 pages
...if the life tenant were the absolute owner of the property and shall be allowed to the life tenant. In the case of property held in trust the allowable...on the basis of the trust income allocable to each. Our motive in suggesting this amendment rests in the conviction that greater activity of our durable-goods...
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 466 pages
...be allowed to the remainderman. In the case of property held in trust, the allowable deduction is to be apportioned between the income beneficiaries and...in accordance with the pertinent provisions of the will, deed, or other instrument creating the trust, or, in the absence of such provisions, on the basis...
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Reports of the U.S. Board of Tax Appeals, Volume 33

United States. Board of Tax Appeals - 1936
...between the lessor and lessee. * * * In the case of property held in trust the allowable deduction shnll be apportioned between the income beneficiaries and...on the basis of the trust income allocable to each. * * Section 42 provides: The amount of all items of gross income shall be included in the gross...
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Comparison of the Revenue Acts of 1934 and 1936

United States, United States. Congress. House. Committee on Ways and Means - 1936 - 290 pages
...if the life tenant were the absolute owner of the property and shall be allowed to the life tenant. In the case of property held in trust the allowable...provisions of the instrument creating the trust, or, in tbe absence of such provisions, on the basis of the trust income allocable to each. (m) DEPLETION....
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