 | United States. Court of Claims - 1948 - 886 pages
...beneficiaries are not nently set aside (or the purposes and in the manner specified in section 23 (o), or is to be used exclusively for religious, charitable,...operation of a public cemetery not operated for profit : (b) There shall be allowed as an additional deduction in computing the net income of the estate or... | |
 | United States. Court of Claims - 1940 - 772 pages
...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,...operation of a public cemetery not operated for profit; The income derived by the executor during administration became a part of the corpus of the residuary... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...aside for the purposes and in the manner specified in paragraph (10) of subdivision (a) of section 214, or is to be used exclusively for religious, charitable,...operation of a public cemetery not operated for profit ; (2) There shall be allowed as" an additional deduction in computing the net income of the estate... | |
 | John F. Sherwood - 1925 - 206 pages
...aside for the purposes and in the manner specified in paragraph (10) of subdivision (a) of section 214, or is to be used exclusively for religious, charitable,...operation of a public cemetery not operated for profit; (2) There shall be allowed as an additional deduction in computing the net income of the estate or... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...aside for the purposes and in the manner specified in paragraph (10) of subdivision (a) of section 214, or is to be used exclusively for religious, charitable,...operation of a public cemetery not operated for profit; (2) There shall be allowed as an additional deduction in computing the net income of the estate or... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...for the purposes and in the manner specified in paragraph (10) of subdivision (a) of section 214,172 or is to be used exclusively for religious, charitable,...operation of a public cemetery not operated for profit; (2) There shall be allowed as an additional deduction in computing the net income of the estate or... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...aside for the purposes and in the manner specified in paragraph (10) of subdivision (a) of section 214, or is to be used exclusively for religious, charitable,...acquisition, maintenance or operation of a public remetery not operated for profit ; (2) There shall be allowed as an additional deduction in computing... | |
 | Eric Louis Kohler - 1927 - 618 pages
...aside for the purposes and in the manner specified in paragraph (10) of subdivision (a) of section 214, or is to be used exclusively for religious, charitable,...operation of a public cemetery not operated for profit; (2) There shall be allowed as an additional deduction in computing the net income of the estate or... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...year paid or permanently set aside for the purposes and in the manner specified in section 23 (n), or is to be used exclusively for religious, charitable,...operation of a public cemetery not operated for profit; (b) There shall be allowed as an additional deduction in computing the net income of the estate or... | |
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Income, without limitation, which pursuant to the terms of the governing Instrument is, during the taxable year, paid or permanently set aside for a purpose specified In section 170 (c), or Is to be used exclusively for religious, charitable, scientific,... 
