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" 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 to be distributed currently... "
Federal Income, Estate and Gift Tax Laws, Correlated - Page 424
by United States, Walter Elbert Barton - 1944 - 1242 pages
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United States Statutes at Large, Volume 53, Part 1

United States - 1939 - 780 pages
...establishment, acquisition, maintenance or operation of a public cemetery not operated for profit ; (b) There shall be allowed as an additional deduction...distributed as the court may direct, but the amount so allowed as a deduction shall be included in computing the net income of the beneficiaries whether...
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Legislative Calendar, Volume 53, Part 2

United States. Congress. Senate. Committee on Finance - 1939 - 1104 pages
...computed in the same manner and on the same basis as in the case of an individual, except that — (1) there shall be allowed as an additional deduction...distributed as the court may direct, but the amount so allowed as a deduction shall be included in computing the net income of the beneficiaries whether...
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Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...acquisition, maintenance or operation of a public cemetery not operated for profit ; (b) There snail be allowed as an additional deduction in computing...distributed as the court may direct, but the amount so allowed as a deduction shall be included in computing the net income of the l>eneficiaries whether...
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Cases Decided in the Court of Claims of the United States, Volume 85

United States. Court of Claims - 1938 - 764 pages
...1926 provide : Opinion of the Court AHT. 342. Method of computation of net income and tax. ***** (2) The amount of the income of the estate or trust for...to be held or distributed as the court may direct, shall be allowed as an additional deduction in computing the net income of the estate or trust. The...
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The Code of Federal Regulations of the United States of America ..., Book 2

1941 - 1688 pages
...establishment, acquisition, maintenance, or operation of a public cemetery not operated for profit; (b) There shall be allowed as an additional deduction...distributed as the court may direct, but the amount so allowed as a deduction shall be Included in computing the net Income of the beneficiaries whether...
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The Code of Federal Regulations of the United States of America Having ...

1939 - 1030 pages
...establishment, acquisition, maintenance or operation of a public cemetery not operated for profit; (b) There shall be allowed as an additional deduction...distributed as the court may direct, but the amount so allowed as a deduction shall be included in computing the net income of the beneficiaries whether...
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The Code of Federal Regulations of the United States of America ..., Book 2

1940 - 1806 pages
...establishment, acquisition, maintenance or operation of a public cemetery not operated for profit; est disposition) . If the order of disposition of stock or securities disposed of at a loss beneficaries,1 and the amount of the income collected by a guardian of an Infant which is to be held...
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Reports of the U.S. Board of Tax Appeals, Volume 38

United States. Board of Tax Appeals - 1939 - 1702 pages
...the same manner and on the same basts as In the case of nn Individual, except that — *••**** (b) There shall be allowed as an additional deduction...is to be distributed currently by the fiduciary to tbe beneficiaries, and the amount of the income collected by a guardian of an Infant which is to be...
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Reports of the U.S. Board of Tax Appeals, Volume 43

United States. Board of Tax Appeals - 1941 - 1356 pages
...same manner and on the same basis as in the case of an individual, except that — • *•*•*• (b) There shall be allowed as an additional deduction...beneficiaries, and the amount of the income collected by a Ruardlan of an infant which is to be held or distributed as the court mny direct, but the amount so...
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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 34

United States. Internal Revenue Service - 1939 - 636 pages
...in the same manner and on the same basis as in the case of an individual, except that — ***** * * (b) There shall be allowed as an additional deduction...distributed as the court may direct, but the amount so allowed as a deduction shall be included in computing the net income of the beneficiaries whether...
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