 | United States. Court of Claims - 1948 - 886 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. Court of Claims, Audrey Bernhardt - 1954 - 918 pages
...income received by the estate during the period of administration (and 1 Section 162 (b) provides : 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... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...year shall be allowed as a deduction in lieu of the deduction authorized by section 214 (a) (10). (2) The amount of the income of the estate or trust for...to be held or distributed as the court may direct, shall be allowed as an additional deduction in computing the net income of the estate or trust. The... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...establishment, acquisition, maintenance or operation of a public cemetery not operated for profit; (2) 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... | |
 | John F. Sherwood - 1925 - 206 pages
...establishment, acquisition, maintenance or operation of a public cemetery not operated for profit; (2) 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... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...accounting which they make as such trustees or other fiduciaries. Act of 1924. ' Act of 1921. Act of 1918. its taxable year which is to be distributed currently...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... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...establishment, acquisition, maintenance or operation of a public remetery not operated for profit ; (2) There shall be allowed as an additional deduction...an infant which is to be held or distributed as the 425 court may direct, but the amount so allowed as a deduction shall be included in computing the net... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 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... | |
 | Eric Louis Kohler - 1927 - 618 pages
...establishment, acquisition, maintenance or operation of a public cemetery not operated for profit; (2) 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 - 1928 - 268 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... 
