 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
| |
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... 
