 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...In the case of property held by one person for life with remainder to another person, the deduction shall be computed as if the life tenant were the absolute...property and shall be allowed to the life tenant. In the case of property held in trust the allowable deduction shall be apportioned between the income... | |
 | United States. Internal Revenue Service - 1936 - 604 pages
...property held by one person for life with remainder to another person, the deduction for depreciation shall be computed as if the life tenant were the absolute owner of the property so that he will be entitled to the deduction during his life, and thereafter the deduction, if any,... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 pages
...In the case of property held by one person for life with remainder to another person, the deduction shall be computed as if the life tenant were the absolute...property and shall be allowed to the life tenant. In the case of property held in trust the allowable deduction shall be apportioned between the income... | |
 | United States. Board of Tax Appeals - 1937 - 1380 pages
...case of property held by one person for life with remainder to another person, the deduction shull be computed as if the life tenant were the absolute owner of the property and shall lie nllowed to the life tenant. In the case of property held in trust the allowable deduction shall... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...In the case of property held by one person for life with remainder to another person, the deduction shall be computed as if the life tenant were the absolute...property and shall be allowed to the life tenant. In the case of property held in trust the allowable deduction shall be apportioned between the income... | |
 | 1940 - 1806 pages
...property held by one person for life with remainder to another person, the deduction for depreciation p H0 so that he will be entitled to the deduction during his life, and thereafter the deduction, if any,... | |
 | 1939 - 1030 pages
...property held by one person for life with remainder to another person, the deduction for depreciation shall be computed as if the life tenant were the absolute owner of the property so that he will be entitled to the deduction during his life, and thereafter the deduction, if any,... | |
 | 1941 - 1688 pages
...property held by one person for life with remainder to another person, the deduction for depreciation him and by him paid Into the Treasury, In the performance of his official duty, so that he will be entitled to the deduction during his life, and thereafter the deduction, if any,... | |
 | United States - 1965 - 1110 pages
...In the case of property held by one person for life with remainder to another person, the deduction shall be computed as if the life tenant were the absolute...property and shall be allowed to the life tenant. In the case of property held in trust, the allowable deduction shall be apportioned between the income... | |
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Life tenant and remainderman. In the case of property held by one person for life with remainder to another person, the deduction under this section shall be computed as if the life tenant were the absolute owner of the property and shall be allowed to... 
