 | 1938 - 1486 pages
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 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...acquisition, maintenance or operation of a public cemetery not operated for profit ; (b) There snail be allowed as an additional deduction in computing...distributed as the court may direct, but the amount so allowed as a deduction shall be included in computing the net income of the l>eneficiaries whether... | |
 | United States. Court of Claims - 1938 - 764 pages
...1926 provide : Opinion of the Court AHT. 342. Method of computation of net income and tax. ***** (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... | |
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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... 
