Search Images Maps Play YouTube News Gmail Drive More »
Sign in
Books Books
" 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
Full view - About this book

Reports of the Tax Court of the United States, Volume 6

United States. Tax Court - 1947
...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...
Full view - About this book

Reports of the Tax Court of the United States, Volume 15

United States. Tax Court - 1951
...manner and on the •tme basis as In the case of an Individual, except that — • •••••• (b) There shall be allowed as an additional deduction...currently by the fiduciary to the beneficiaries, and the nmount of the Income collected by a guardian of an Infant which is to be held or distributee: as the...
Full view - About this book

Reports of the Tax Court of the United States, Volume 3

United States. Tax Court - 1945
...manner and on the lame 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 by tlie fiduciary to the beneficiaries, and the amount of the income collected by a guardian of an Infant...
Full view - About this book

United States Statutes at Large

United States Department of State - 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...
Full view - About this book

United States Congressional Serial Set, Issue 10301

1939
...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...
Full view - About this book

Reports of the Tax Court of the United States, Volume 1

United States. Tax Court - 1943
...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 beneflciaries, and the amount of the Income collected by a guardian of an infant which is to be held...
Full view - About this book

Codification of Internal Revenue Laws Submitted to ... by Its Staff ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 225 pages
...establishment, acquisition, maintenance or operation of a public cemetery not operated for profit ; (1>) There shall be allowed as an additional deduction...to be distributed currently by the fiduciary to the lieneflciaries, and the amount of the income collected by a guardian of an infant which is to be held...
Full view - About this book

Reports of the Tax Court of the United States, Volume 19

United States. Tax Court - 1954
...purview of section 23 (e), IRC, on the sale of such former residence in the taxable year 1945. *hlch Is to be distributed currently by the fiduciary to...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...
Full view - About this book

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

United States. Tax Court - 1947
...of the estate or trust the amount of the Income of the estate or trust for Its taxable year which \s to be distributed currently by the fiduciary to 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...
Full view - About this book




  1. My library
  2. Help
  3. Advanced Book Search
  4. Download EPUB
  5. Download PDF