 | 1971 - 332 pages
...(3) Property held in trust. In the case of property held In trust, the deduction under this section shall be apportioned between the income beneficiaries...on the basis of the trust income allocable to each. (4) Property held by estate. In the case of an estate, the deduction under this section shall be apportioned... | |
 | 1968 - 292 pages
...(3) Property held in trust. In the case of property held in trust, the deduction under this section shall be apportioned between the income beneficiaries...on the basis of the trust income allocable to each. (4) Property held by estate. In the case of an estate, the deduction under this section shall be apportioned... | |
 | 1967 - 300 pages
...(3) Property held in trust. In the case of property held in trust, the deduction under this section shall be apportioned between the income beneficiaries...on the basis of the trust income allocable to each. (4) Property held by estate. In the case of an estate, the deduction under this section shall be apportioned... | |
 | 1972 - 332 pages
...held in trust, the deduction under this section shall be apportioned between the income beneflclarles and the trustee in accordance with the pertinent provisions...on the basis of the trust income allocable to each. (4) Property field by estate. In the case of an estate, the deduction under this section shall be apportioned... | |
 | 1949 - 774 pages
...remainderman. In the case of property held in trust, the allowable deduction is to be appportioned between the income beneficiaries and the trustee in accordance with the pertinent provisions of the will, deed, or other instrument creating the trust, or, in the absence of such provisions, on the basis... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1976 - 104 pages
...deduction is to be allowed to the life tenant. In the case of property held in trust, the deduction is to be apportioned between the income beneficiaries and the trustee in accordance with the trust provisions, or, if there are none, on the basis of the trust income allocations. In the case... | |
 | United States - 1976 - 424 pages
...sentence 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 in accordance with regulations prescribed under section 642 (f). (5) AMENDMENT OF SECTION... | |
 | 1970 - 428 pages
...and 169 shall be allowed to estates and trusts in the same manner as in the ease 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)-l Amortization... | |
 | 1966 - 404 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)-l Amortization... | |
 | 1968 - 404 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)-l Amortization... | |
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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,... 
