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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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Housing in Military Areas, Hearings Before ..., 81-1 on S. 1184 ..., April ...

United States. Congress. Senate. Committee on Banking and Currency - 1949 - 120 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 - 750 pages
...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 - 658 pages
...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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Inquiry Into the Policies, Procedure and Program Involving Granting of ...

United States. Congress. House. Committee on Expenditures in the Executive Departments - 1951 - 420 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 - 232 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 - 418 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 - 744 pages
...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 - 1284 pages
...(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 - 958 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 - 1324 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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