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" 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 80
by United States, Walter Elbert Barton - 1944 - 1242 pages
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1936 - 566 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...
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United States Statutes at Large

United States Department of State - 1939
...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...
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Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

United States - 1938 - 628 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...
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Comparison of the Revenue Acts of 1936 and 1938, Volume 36

United States, United States. Congress. House. Committee on Ways and Means - 1938 - 336 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...
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The Code of Federal Regulations of the United States of America Having ...

1939
...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...
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The Code of Federal Regulations of the United States of America Having ...

1939
...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...
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United States Code: Containing the General and Permanent Laws of the United ...

United States - 1964
...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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United States Code: Containing the General and Permanent Laws of the United ...

United States - 1953
...(1) of property used in the trade or business, or (2) of property held for the production of income. ice as an officer or employee of a State, or any political subdivision thereof, Ufe tenant. In the case of property held in trust the allowable deduction shall be apportioned between...
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United States Code: Containing the General and Permanent Laws of the United ...

United States - 1965
...allowable, on account of such month, under section 167 or this paragraph). (h) Life tenant and remainderman. In the case of property held by one person for life...were the absolute owner of the property and shall be allowable to the life tenant. (i) Termination. No certificate under subsection (e) shall be made with...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 312 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 ha accordance...
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