Search Images Maps Play YouTube News Gmail Drive More »
Sign in
Books Books
" In the case of property held in trust, the allowable deduction shall be apportioned between the income beneficiaries and the trustee in accordance with the pertinent provisions of the instrument creating the trust, or, in the absence of such provisions,... "
Cases Decided in the Court of Claims of the United States - Page 618
by United States. Court of Claims - 1948
Full view - About this book

Advisory Group Recommendations on Subchapters C, J, and K of the Internal ...

United States. Congress. House. Committee on Ways and Means - 1959 - 1064 pages
...and 169 shall be allowed to estates and trusts in the same manner as in the case of an individual. The allowable deduction shall be apportioned between the income beneficiaries and the fiduciary under regulations prescribed by the Secretary or his delegate. (g) DISALLOWANCE OF DOUBLE...
Full view - About this book

Reports of the Tax Court of the United States, Volume 32

United States. Tax Court - 1960 - 1484 pages
...39.23(1)-! Depreciation. • » • In the case of property held IB trust, the allowable deduction Is to be apportioned between the Income beneficiaries and...trustee In accordance with the pertinent provisions of tlie will, deed, or other Instrument creating tie trust, or, In the absence of such provisions, on...
Full view - About this book

Internal Revenue Code of 1954, as Amended and in Force on January 3, 1961

United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1208 pages
...and 169 shall be allowed to estates and trusts in the same manner as in the case of an individual. S. Govt. Print. Off. fiduciary under regulations prescribed by the Secretary or his delegate. (g) DISALLOWANCE OF DOUBLE...
Full view - About this book

Code of Federal Regulations: Containing a Codification of Documents of ...

1961 - 566 pages
...and 169 shall be allowed to estates and trusts in the same manner as in the case of an individual. The allowable deduction shall be apportioned between the income beneficiaries and the fiduciary under regulations prescribed by the Secretary or his delegate. § 1.642 (f )- 1 Amortization...
Full view - About this book

Reports of the Tax Court of the United States, Volume 38

United States. Tax Court - 1963 - 1156 pages
...DEPRECIATION. (g) LIFE TENANTS AND BENEFICIARIES OF TRUSTS AND ESTATES. — • • • In the cas* rf property held In trust, the allowable deduction shall be apportioned between the Inn* beneficiaries and the trustee In accordance with the pertinent provisions of the Instrnme'' creating...
Full view - About this book

Internal Revenue Bulletin

United States. Internal Revenue Service - 1964 - 1462 pages
...if the life tenant were the absolute owner of the property and shall be allowed to the life tenant. g dq4 Td rl Y J eYG& %C}RmO x%Ǥs | k WkUO }G^ vL L M<- A Q q 䌜g 2hf 0 In the case of an estate, the allowable deduction shall be apportioned between the estate and the heirs,...
Full view - About this book

Reports of the Tax Court of the United States, Volume 30

United States. Tax Court - 1959 - 1470 pages
...If the life tenant were the absolute owner of tbe property and shall be allowed to the life tenant. In the case of property held In trust the allowable...on the basis of the trust Income allocable to each. HENRY CARTAN. At the time petitioners signed the agreement with Tide Water and Standard it was theoretically...
Full view - About this book

Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1974
...held by an estate, contains a corresponding provision. Section 167 (h) of the Code also provides that in the case of property held in trust, the allowable...on the basis of the trust income allocable to each. Section 611 (b) (3), relating to depletion of property held in trust, contains a corresponding provision....
Full view - About this book

Internal Revenue Cumulative Bulletin, Issue 2

United States. Internal Revenue Service - 1974 - 624 pages
...held by an estate, contains a corresponding provision. Section 167 (h) of the Code also provides that in the case of property held in trust, the allowable...on the basis of the trust income allocable to each. Section 611(Ы (3), relating to depletion of property held in trust, contains a corresponding provision....
Full view - About this book

Reports of the Tax Court of the United States, Volume 24

United States. Tax Court - 1956 - 1226 pages
...life tpnnnt were the absolute owner of the property and shall be allowed to the life tenant. In ihe case of property held In trust the allowable deduction...on the basis of the trust Income allocable to each. For percentage depletion allowable under this subsection, see section 114(b), (3) and (4). SEC. 114....
Full view - About this book




  1. My library
  2. Help
  3. Advanced Book Search
  4. Download EPUB
  5. Download PDF