 (a) There shall be allowed as a deduction (In lieu of the deduction for charitable, etc., contributions authorized by section 23 (n)) any part of the gross Income, without limitation, which pursuant to the terms of the will or deed creating the trust....  Reports of the Tax Court of the United States - Page 47by United States. Tax Court - 1945Full view - About this book
 | New York (State) - 1920 - 1190 pages
...individual taxpayers, except that there shall also be allowed as a deduction any part of the gross income which pursuant to the terms of the will or deed 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
...paragraph (10) of subdivision (a) of section 214) any part of the gross income, Opinion of the Court without limitation, which pursuant to the terms of...aside for the purposes and in the manner specified in paragraph (10) of subdivision (a) of section 214, or is to pe used exclusively for religious, charitable,... | |
 | United States. Court of Claims - 1948 - 886 pages
...deduction (in lieu of the deduction for charitable, etc., contributions authorized by section 28 (o)) any part of the gross Income, without limitation, which pursuant to the terms of the Trill or deed creating the trust, is during the taxable year paid or permaOpinion of the Court Plaintiff... | |
 | 1926 - 1144 pages
...deduction authorized by paragraph (11) of subdivision (a) of section (214) any part of the gross income which, pursuant to the terms of the will or deed 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... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1980 - 1224 pages
...by section 170 (a), relating to deduction for charitable, etc., contributions and gifts) any amount of the gross 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... | |
 | Robert Hiester Montgomery - 1920 - 1304 pages
...deduction authorized by paragraph (u) of subdivision (a) of section 214) any part of the gross income which, pursuant to the terms of the will or deed 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). Comptroller's Office - 1919 - 24 pages
...taxpayers, except that there shall also be allowed as a deduction any part of the " gross income " which, pursuant to the terms of the will or deed 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... | |
 | National City Company, United States - 1919 - 104 pages
...authorized by paragraph (11) of subdivision (a) of Section 214 (par. 72) any part of the gross income which, pursuant to the terms of the will or deed 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... | |
 | Harris, Forbes & co., New York - 1919 - 164 pages
...deduction authorized by paragraph (11) of subdivision (a) of section (214) any part of the gross income which, pursuant to the terms of the will or deed 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
...taxpayers, except that there shall also be allowed as a deduction any part of the " gross income " which, pursuant to the terms of the will or deed 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... | |
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