 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 80by United States, Walter Elbert Barton - 1944 - 1242 pagesFull view - About this book
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 262 pages
...subsection for subsequent taxable years shall be based upon such revised estimate. In the case of lenses the deductions shall be equitably apportioned between...tenant. In the case of property held in trust the allowable deduction shall be apportioned between the income beneficiaries and the trustee in accordance... | |
 | 1968 - 704 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...tenant. In the case of property held in trust, the allowable deduction shall be apportioned between the income beneficiaries and the trustee in accordance... | |
 | 1959 - 1338 pages
...estates. SEC. 167. Depreciation. • • • (g) Life tenants and beneficiaries of trust* and estates. allowable deduction shall be apportioned between the Income beneficiaries and the trustee In accordance... | |
 | 1957 - 898 pages
...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... | |
 | 1960 - 630 pages
...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... | |
 | 1970 - 734 pages
...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... | |
 | United States. Internal Revenue Service - 1958 - 1258 pages
...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... | |
 | 1972 - 862 pages
...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... | |
 | 1969 - 720 pages
...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... | |
| |
