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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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Reports of the Tax Court of the United States, Volume 8

United States. Tax Court - 1947
...that — *••*••• (b) There shall be allowed as an additional deduction In computing tlie net Income of the estate or trust the amount of the...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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Hearings

United States. Congress. Senate. Committee on the District of Columbia - 1947
...individual, except as to the personal exemptions and credits for dependents, and except that — (a) there shall be allowed as an additional deduction...beneficiaries, and the amount of the income collected b> a guardian of an infant which is to be held or distributed as the court may direct, but the amount...
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Reports of the Tax Court of the United States, Volume 7

United States. Tax Court - 1946
...allowed as an additional deduction In computing the net Income of the estate or trust the amount of (he income of the estate or trust for its taxable year...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 8

United States. Tax Court - 1947
...amended by section 111 (b) of the Revenue Act of 1942, provides as follows : There shall be allowed aa an additional deduction in computing the net income...to be distributed currently by the fiduciary to the legatees, heirs, or beneficiaries, but the amount so allowed as a deduction should be Included in computing...
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Reports of the Tax Court of the United States, Volume 7

United States. Tax Court - 1947
...the sole trustee was expressly left open in 1 Section 162 (b) of the Internal Revenue Code provides : "There shall be allowed as an additional deduction...estate or trust for Its taxable year which Is to be distributable currently by the fiduciary to the legatees, heirs, or beneficiaries, but the amount so...
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Budget Requirements of the District of Columbia: Hearings Before the Joint ...

United States. Congress. Senate. Committee on the District of Columbia, United States. Congress. Senate. Committee on the District of Columbia. Subcommittee on Fiscal Affairs - 1947 - 1081 pages
...estate or trust the amount of the income of the estate or trust for its taxable year which is to l>p distributed currently by the fiduciary to the beneficiaries,...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 14

United States. Tax Court - 1950
...the case of an Individual, except that — • • • * * • • (b) There shall be allowed ns nn additional deduction In computing the net Income of...to be distributed currently by the fiduciary to the legatees, heirs, or beneficiaries, but the amount so allowed aĞ a deduction shall be Included In computing...
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Reports of the Tax Court of the United States, Volume 15

United States. Tax Court - 1951
...an additional deduction in computing the net Income of the estate or trust the amount of the ^flcome of the estate or trust for its taxable year which...distributed as the court may direct, but the amount so allowed as a deduction sKall be included in computing the net Income of the beneficiaries whether...
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Internal Revenue Bulletin

United States. Internal Revenue Service - 1954
...computed 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...to be distributed currently by the fiduciary to the legatees, heirs, or beneficiaries, but the amount so allowed as a deduction shall be included in computing...
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Reports of the Tax Court of the United States, Volume 30

United States. Tax Court - 1959
...the taxable year in which the income had been received. Any demand for payment by MacCloskey would 'Sec. 162 (b). There shall be allowed as an additional...to be distributed currently by the fiduciary to the legatees, heirs, or beneficiaries, but the amount so allowed as a deduction shall be Included In computing...
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