| 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
...permanently set aside for charitable or other purposes, as specified in section 214(a) (10), or (b) be used exclusively for religious, charitable, scientific,...operation of a public cemetery not operated for profit, such gross income so paid or set aside during the taxable year shall be allowed as a deduction in lieu... | |
| 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... | |
| Harrison B. Spaulding - 1927 - 336 pages
...specified in the law as objects of deductible charitable contributions in the case of individuals.3 or is to be used exclusively for religious, charitable,...operation of a public cemetery not operated for profit ; (2) the amount of the income of the estate or trust for its taxable year which s to be distributed... | |
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