 ... (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...  Comparison of the Revenue Acts of 1918 and 1921: With Index ... - Page 35by United States. Congress. House. Committee on Ways and Means - 1923 - 238 pagesFull view - About this book
 | New York (State) - 1920 - 1190 pages
...provided in this article for individual taxpayers, except that there shall also be allowed as a deduction any part of the gross income which pursuant to the...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... | |
 | United States. Court of Claims - 1940 - 772 pages
...subdivision (a) of section 214) any part of the gross income, Opinion of the Court without limitation, which pursuant to the terms of the will or deed creating...purposes and in the manner specified in paragraph (10) of subdivision (a) of section 214, or is to pe used exclusively for religious, charitable, scientific,... | |
 | 1926 - 1144 pages
...deduction (in lieu of the deduction authorized by paragraph (11) of subdivision (a) of section (214) any part of the gross income which, pursuant to the...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... | |
 | New York (State). Comptroller's Office - 1919 - 24 pages
...basis as that provided for individual taxpayers, except that there shall also be allowed as a deduction any part of the " gross income " which, pursuant to...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... | |
 | Harris, Forbes & co., New York - 1919 - 164 pages
...deduction (in lieu of the deduction authorized by paragraph (11) of subdivision (a) of section (214) any part of the gross income which, pursuant to the...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... | |
 | George Edwin Holmes - 1919 - 1052 pages
...the case of citizens or residents for charitable contributions, trust estates are allowed to deduct any part of the gross income which, pursuant to the...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... | |
 | Guaranty Trust Company of New York - 1919 - 664 pages
...deduction (in lieu of the deduction authorized by paragraph (11) of subdivision (a) of section 214) any part of the gross income which, pursuant to the...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... | |
 | Henry Montefiore Powell - 1919 - 708 pages
...provided in this article for individual taxpayers, except that there shall also be allowed as a deduction any part of the gross income which pursuant to the...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... | |
 | New York (State) - 1919 - 520 pages
...basis as that provided for individual taxpayers, except that there shall also be allowed as a deduction any part of the " gross income " which, pursuant to...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... | |
 | Alabama - 1919 - 1476 pages
...provided in this act for individual taxpayers, except that there shall also be allowed as a deduction any part of the gross income which pursuant to the...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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