 ... there shall be allowed as an additional deduction in computing the net income of the estate or trust the amount of the income of the estate or trust for its taxable year, which is properly paid or credited during such year to any legatee, heir, or...  Reports of the U.S. Board of Tax Appeals - Page 709by United States. Board of Tax Appeals - 1934Full view - About this book
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 pages
...operated for profit; (b) There shall be allowed as an additional deduction in computing the net income of the estate or trust the amount of the income of...distributed currently by the fiduciary to the beneficiaries beneficaiies, and the amount of the income collected by a guardian of an infant which is to be held... | |
 | 1924 - 890 pages
...beneficiary or accumulated, there shall be allowed as • an additional deduction in computing the net income of the estate or trust the amount of the income of the estate or trust for its taxable year which is properly paid or credited during such yea- to any legatee, heir or beneficiary, but the amount so allowed... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...beneficiary or accumulated, there shall be allowed as an additional deduction in computing the net income of the estate or trust the amount of the income of...the estate or trust for its taxable year, which is properly paid or credited during such vear to any legatee, heir, or beneficiary, but the amount so... | |
 | 1939 - 1030 pages
...beneficiary or accumulated, there shall be allowed as an additional deduction in computing the net income of the estate or trust the amount of the income of...the estate or trust for its taxable year, which is properly paid or credited during such year to any legatee, heir, or beneficiary, but the amount so... | |
 | 1941 - 1688 pages
...beneficiary or accumulated, there shall be allowed as an additional deduction In computing the net Income of the estate or trust the amount of the Income of...the estate or trust for Its taxable year, which Is properly paid or credited during such year to any legatee, heir, or beneficiary, but the amount so... | |
 | 1940 - 1806 pages
...beneficiary or accumulated, there shall be allowed as an additional deduction In computing the net income of the estate or trust the amount of the Income of...the estate or trust for its taxable year, which Is properly paid or credited during such year to any legatee, heir, or beneflclary, but the amount so... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1162 pages
...dependents, and except that (a> there shall be allowed as an additional deduction in computi! Ilie uel income of the estate or trust the amount of the income of the esta or tnisl lor ils taxable year which is to b? distributed currently by tl llducl.'ir.v to the beneficiaries,... | |
 | United States. Tax Court - 1948 - 1262 pages
...August 10, 1942, when the deficiency in estate tax determined by the Commissioner had been cornestate or trust the amount of the Income of the estate or trust for Its taxable year, whleb is properly paid or credited during such year to any legatee, heir, or beneficiary, but the amount... | |
 | 1971 - 748 pages
...Income accumulated or held for future distribution under the terms of the will or trust; (2) Income which Is to be distributed currently by the fiduciary to the beneficiaries, and Income collected by a guardian of an infant which Is to be held or distributed as the court may direct;... | |
 | 1997 - 732 pages
...Income accumulated or held for future distribution under the terms of the will or trust; (c) Income which is to be distributed currently by the fiduciary to the beneficiaries, and Income collected by a guardian of an Infant which is to be held or distributed as the court may direct;... | |
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