 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 owner of the property and shall be allowed to the life tenant. In the case of property held in...  Federal Income, Estate and Gift Tax Laws, Correlated - Page 80by United States, Walter Elbert Barton - 1944 - 1242 pagesFull view - About this book
 | United States U.S. Congress. Senate. Committee on finance - 1935 - 420 pages
...full cost of any property actually acquired after September 1, 1935, and prior to December 31, 1936. In the case of property held by one person for life...tenant. In the case of property held in trust the allowable deduction shall be apportioned between the income beneficiaries and the trustee in accordance... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...which it is ascertained as a result of operations or of development work that the recoverable units are greater or less than the prior estimate thereof,...tenant. In the case of property held in trust the allowable deduction shall be apportioned between the income beneficiaries and the trustee in accordance... | |
 | United States. Internal Revenue Service - 1936 - 604 pages
...which it is ascertained as a result of operations or of development work that the recoverable units are greater or less than the prior estimate thereof,...tenant. In the case of property held in trust the allowable deduction shall be apportioned between the income beneficiaries and the trustee in accordance... | |
 | United States - 1939 - 780 pages
...which it is ascertained as a result of operations or of development work that the recoverable units are greater or less than the prior estimate thereof,...tenant. In the case of property held in trust the allowable deduction shall be apportioned between the income beneficiaries and the trustee in accordance... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...which it is ascertained as a result of operations or of development work that the recoverable units are greater or less than the prior estimate thereof,...tenant. In the case of property held in trust the allowable deduction shall be apportioned between the income beneficiaries and the trustee in accordance... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 pages
...which it is ascertained as a result of operations or of development work that the recoverable units are greater or less than the prior estimate thereof,...tenant. In the case of property held in trust the allowable deduction shall be apportioned between the income beneficiaries and the trustee in accordance... | |
 | 1941 - 1688 pages
...which It Is ascertained as a result of operations or of development work that the recoverable units are greater or less than the prior estimate thereof,...tenant. In the case of property held In trust the allowable deduction shall be apportioned between the Income beneficiaries and the trustee In accordance... | |
 | 1940 - 1806 pages
...which It is ascertained as a result of operations or of development work that the recoverable units ˅ %"= 1939 U. S. Govt. Print. Off." " National...that amount at the ate indicated in the table. *t S allowable deduction shall be apportioned between the Income beneficiaries and the trustee In accordance... | |
 | 1939 - 1030 pages
...the case of leases the deductions shall be equitably apportioned between the lessor and lessee. 1n the case of property held by one person for life with...property and shall be allowed to the life tenant. 1n the case of property held in trust the allowable deduction shall be apportioned between the income... | |
 | United States - 1964 - 1098 pages
...sale or other disposition of such property. (h) Life tenants and beneficiaries of trusts and estates. In the case of property held by one person for life...tenant. In the case of property held in trust, the allowable deduction shall be apportioned between the income beneficiaries and the trustee in accordance... | |
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