 ... 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
 | 1970 - 428 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... | |
 | 1968 - 404 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;... | |
 | 1967 - 416 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;... | |
 | 1949 - 774 pages
...portion of such amount paid, credited, or to be distributed to a legatee or beneficiary is considered income of the estate or trust for its taxable year which is paid, credited, or to be distributed in an amount which bears the same ratio to the amount of all distributable... | |
 | 1973 - 532 pages
...In»me accumulated or held for future distribution under the terms of the will or xust: (V) Income which Is to be distributed currently by the fiduciary to the beneficiaries, :.:~.d income collected by a guardian of an infant which is to be held or distributed as the court... | |
 | United States - 1939 - 780 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... | |
 | CCH Tax Law Editors - 2008 - 2276 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;... | |
 | CCH - 2007 - 172 pages
...income accumulated or held for future distribution under the terms of the will or trust; 2. Income that is to be distributed currently by the fiduciary to the beneficiaries, and income collected by a guardian of an infant that is to be held or distributed as the court may direct;... | |
 | CCH Incorporated - 2007 - 872 pages
...income accumulated or held for future distribution under the terms of the will or trust; (3) income that is to be distributed currently by the fiduciary to the beneficiaries, and income collected by the guardian of an infant that is to be held or distributed as the court may direct;... | |
 | CCH Editorial Staff Publication - 260 pages
...Income accumulated or held for future distribution under the terms of the will or trust; 3. Income that is to be distributed currently by the fiduciary to the beneficiaries, and income collected by a guardian of an infant that is to be held or distributed as the court may direct;... | |
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