| United States. Tax Court - 1948 - 1184 pages
...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, is during the taxable year paid or permanently set aside for the purposes and In the manner specified in section 23 (o), or la to be... | |
| United States. Tax Court - 1950 - 1678 pages
...respondent takes the position that, since charitable gifts are deductible by an estate only where made pursuant "to the terms of the will or deed creating the trust," as provided in section 162, Internal Revenue Code, and since the decedent's will contained no provisions... | |
| United States. Tax Court - 1951 - 1074 pages
...respondent takes the position that, since charitable gifts are deductible by an estate only where made pursuant "to the terms of the will or deed creating the trust," as provided in section 162, Internal Revenue Code, and since the decedent'B will contained no provision... | |
| 1927 - 1112 pages
...the fiduciary in acknowledging the legatee of a pecuniary or specific legacy, as distinguished from any part of the gross income which, pursuant to the terms of the will or deed creating Urn trust, is during the taxable year paid to or permanently set aside for corporations of the character... | |
| 1927 - 1138 pages
..."paid to or permanently set aside for" religious, charitable, scientific or educational corporations "pursuant to the terms of the will or deed creating the trust" is not applicable. At first the executors of the Sage estate seem to have relied upon this provision.... | |
| United States - 1939 - 780 pages
...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, is during the taxable year paid or permanently set aside for the purposes and in the manner specified in section 23 (o) , or is to... | |
| 1922 - 1090 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...taxable year paid to or permanently set aside for * • * any corporation or association organized and operated exclusively lor religious, charitable,... | |
| United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 262 pages
...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. Is during the taxable year paid or permanently set aside for the purposes and in the manner specified In section 23 (n), or Is to be... | |
| United States. Internal Revenue Service - 1958 - 1258 pages
...etc., contributions authorized by section 170 (a)) any part of the gross income, without limitation, which, pursuant to the terms of the will or deed creating the trust, is during the taxable year paid or permanently set aside for the purposes and in the manner specified in section l70(c), or is to be... | |
| United States. Tax Court - 1945 - 1832 pages
...eontrlbntlons authorized by section 23 (o) -my part of the gross income, without limitation, which punuant to the terms of the will or deed creating the trust, is during the taxable year paid or permanently set aside for the purposes and In the manner specified in section 23 (o), or Is to be... | |
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