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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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The Code of Federal Regulations of the United States of America Having ...

1939
...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
...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
...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
...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
...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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Reports of the U.S. Board of Tax Appeals, Volume 45

United States. Board of Tax Appeals - 1942
...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...taxable year which Is to be distributed currently b; the fiduciary to the beneficiaries, and tbe amount of the Income collected by a guardian of an Infant...
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Reports of the Tax Court of the United States, Volume 1

United States. Tax Court - 1942
...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...be held or distributed as the court may direct, but tlie amount so allowed as a deduction shall be included In computing the net income of the beneficiaries...
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Reports of the Tax Court of the United States, Volume 3

United States. Tax Court - 1945
...same basis as in the case of an individual, except that ****** * (b) There shall be allowed as nn additional deduction in computing the net income of...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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Revised Administrative Code of the Philippine Islands, 1934: Supplemental ...

Philippines - 1945 - 995 pages
...individual, except that (a) There shall be allowed as a deduction in computing the net incoine of the estate or trust the amount of the income of...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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Reports of the Tax Court of the United States, Volume 5

United States. Tax Court - 1946
...computed In the same manner and on the same basis as in the case of an individual, except that ******* There shall be allowed as an additional deduction...to be distributed currently by the fiduciary to the legatees, heirs, or beneficinries, but the amount so allowed as a deduction shall be included in computing...
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