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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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Code of Federal Regulations

1957
...tenants and beneficiaries of trusts and estates. In the case of property held by one person for life wltn 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

1960
...and beneficiaries of trusts and estates. In the case of property held by one person for life wltii 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 ...

1970
...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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Internal Revenue Bulletin

United States. Internal Revenue Service - 1958
...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) CROSS REFERENCE. For special rule with respect to gain derived...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1972
...allowable, on account of such month, unaer 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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Code of Federal Regulations: Containing a Codification of Documents of ...

1969
...on acrount 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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