 | United States. Tax Court - 1943 - 1296 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...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... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 262 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... | |
 | United States. Tax Court - 1954 - 1302 pages
...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... | |
 | United States. Tax Court - 1947 - 1416 pages
...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... | |
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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... 
