 | 1935 - 1336 pages
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 | 1935 - 1060 pages
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 | United States. Internal Revenue Service - 1936 - 604 pages
...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... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...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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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... 
