...specified in section 5 (a) (10), relating to the so-called "charitable contribution" deduction); then such part of the income of the trust shall be included in computing the net income of the grantor. (g) DEFINITION OF "IN DISCRETION OF GRANTOR." — As used in this section, the term "in the discretion...

...manner specified in section 23(o), relating to the so-called 'charitable contribution' deduction); then such part of the income of the trust shall be included in computing the net income of the grantor. "(b) As used in this section, the term 'in the discretion of the grantor' means 'in the discretion...

...part of the Income, be distributed to the grantor; or • •••••• then inch part of the net Income of the trust shall be Included In computing the net Income of the grantor. 330500" section 167 (a) (1) and (2) or section 22 (a) of the Internal Revenue Code of 1939. Theodore...

...interest In the disposition of such part of the income, be distributed to the grantor ; * • • then such part of the income of the trust shall be Included in computing the ; the grantor. 315 US 543. See Taxation of Alimony Trusts by Alan L. Gornick, Taxes (The Tax Magazine),...

...in the disposition of such part of the corpus or the income therefrom, then the income of such part of the trust shall be included in computing the net income of the grantor. Subparagraph (c) of section 39.23(p)-l of Regulations 118 provides in part tnat section 23 (p) of the...

...interest In tbe disposition of such part of tbe income, be distributed to the grantor ; • • • then such part of the income of the trust shall be included in computing tbe net Income of the grantor. that he did have such an interest, then the decision on this issue •hould...