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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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Inquiry Into the Policies, Procedure and Program Involving Granting of ...

United States. Congress. House. Committee on Expenditures in the Executive Departments - 1951 - 400 pages
...account of such month, under section 23 (1) or this paragraph), "(b.) 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) CROSS REFERENCE. For special rule with respect to gain derived...
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Defense Minerals: Hearings Before the Committee on Interior and Insular ...

United States. Congress. Senate. Committee on Interior and Insular Affairs - 1951 - 175 pages
...account of such month, under section 23 (1) 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) CROSS REFERENCE. For special rule with respect to gain derived from...
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Inquiry Into the Policies, Procedure, and Program Involving ..., Volumes 7-13

United States. Congress. House. Expenditures in the Executive departments Committee - 1951 - 400 pages
...account of such month, under section 23 (1) 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) CROSS REFERENCE. For special rule with respect to gain derived...
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Internal Revenue Bulletin: Cumulative bulletin, Part 1, Volume 1

United States. Internal Revenue Service - 1964
...ESTATES. SEC. 167. DEPRECIATION. * (h) LIFE TENANTS AND BENEFICIARIES OF TRUSTS AND ESTATES. In the case of property held by one person for life...te'nant. 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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Reports of the Tax Court of the United States, Volume 19

United States. Tax Court - 1954
...(1) of property used In the trade or business, or (2) of property held for the production of Income. 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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Housing Act of 1954: Hearings Before the Committee on Banking and Currency ...

United States. Congress. Senate. Committee on Banking and Currency - 1954 - 2043 pages
...deduction were an amount equal to the amount of such excess. '"(t) 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. "'(g) CROSS REFERENCE. For special rule with res]>ect to gain derived...
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Rapid Amortization in Regulated Industries: Hearings Before the ..., Parts 1-2

United States. Congress. Senate. Committee on the Judiciary - 1957 - 1288 pages
...on account of such mouth, under section 107 or this paragraph), (h) LIFE TKNANT 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) CROSS REFERENCE. For special rule with respect to gain derived...
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Reports of the Tax Court of the United States, Volume 30

United States. Tax Court - 1959
...less than the prior estimate thereof, then such prior estimate (but not the basis for depletion) shnll be revised and the allowance under this subsection...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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Internal Revenue Code of 1954, as Amended and in Force on January 3, 1961

United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1148 pages
...account of such month, under section 167 or this paragraph). (h) LIFE TENANT AND REMAINDERMAN. tary or his delegate, the date when substantially...of the piopcrty has been distributed or transferred allowable to the life tenant. (i) TERMINATION. No certificate under subsection (e) shall be made...
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Internal Revenue Bulletin

United States. Internal Revenue Service - 1964
...ESTATES. SEC. 167. DEPRECIATION. * * * (h) LIFE TENANTS AND BENEFICIARIES OF TRUSTS AND ESTATES. "(1) the excess of the aggregate fair market...shares is not more than the excess of the aggregate allowable deduction shall be apportioned between the income beneficiaries and the trustee in accordance...
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