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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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Revised Administrative Code of the Philippine Islands, 1934: Supplemental ...

Philippines - 1945 - 995 pages
...nineteen hundred and thirteen, the fair market value as of that date,. no further allowance shall be made. 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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Individual Income Tax Provisions of the Internal Revenue Code (second ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 312 pages
...account of such month, under section 23 (1) or this paragraph). (i) 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. SEC. 125. AMORTIZABLE BOND PREMIUM. (a) GENERAL RULE. In the case...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 385 pages
...account of such month, under section 23 (1) or this paragraph). (i) 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. (j) APPLICATION FOR TENTATIVE ADJUSTMENT. Any taxpayer who has filed...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1954
...this subsection for subsequent taxable years shall be based upon such revised estimate. In the ease of leases the deductions shall be equitably apportioned...tenant. In the case of property held in trust the allowable deductions shall be apportioned between the income beneficiaries and the trustee In accordance...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1968
...estates. Sec. 167. Depreciation. (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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Code of Federal Regulations: Containing a Codification of Documents of ...

1959
...and beneficiaries of truttt and estates. In the case of property held by one person for life wltli remainder to another person, the deduction shall be...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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Code of Federal Regulations: Containing a Codification of Documents of ...

1971
...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. (1) Termination. No certificate under subsection (e) shall be made with...
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Housing in Military Areas, Hearings Before ..., 81-1 on S. 1184 ..., April ...

United States. Congress. Senate. Committee on Banking and Currency - 1949 - 1949 pages
...be considered gain recognized and taxable as ordinary income. "(f) 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." (b) The amendment made by subsection (a) shall be effective with respect...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1970
...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. (1) Termination. No certificate under subsection (e) shall be made with...
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The Code of Federal Regulations of the United States of America

1966
...estates. Sec. 167. Depreciation. (h) Life tenants and beneficiaries of trusts and estates. In the case of property held by one person for life...were the absolute owner of the property and shall be 1.167(h)-1 allowed to the life tenant. In the case of property held In trust, the allowable deduction...
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