 | United States. Internal Revenue Service - 1936 - 604 pages
...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...property and shall be allowed to the life tenant. In the case of property held in trust the allowable deduction shall be apportioned between the income... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...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...property and shall be allowed to the life tenant. In the case of property held in trust the allowable deduction shall be apportioned between the income... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 pages
...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...property and shall be allowed to the life tenant. In the case of property held in trust the allowable deduction shall be apportioned between the income... | |
 | United States. Board of Tax Appeals - 1937 - 1380 pages
...person for life with remainder to another person, the deduction [for depreciation] shall be computed is if the life tenant were the absolute owner of the property and shall be allowed to the life tenant." The second period referred to above embraces the portion of the calendar year 1931 subsequent to July... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...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...property and shall be allowed to the life tenant. In the case of property held in trust the allowable deduction shall be apportioned between the income... | |
 | 1941 - 1688 pages
...In the case of property held by one person for life with remainder to another person, the deduction ion, and to obsolescence due to the normal progress...where machinery or other property must be replaced by In the case of property held In trust the allowable deduction shall be apportioned between the Income... | |
 | 1939 - 1030 pages
...1n 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...property and shall be allowed to the life tenant. 1n the case of property held in trust the allowable deduction shall be apportioned between the income... | |
 | 1940 - 1806 pages
...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...property and shall be allowed to the life tenant. In the case of property held in trust the allowable deduction shall be apportioned between the Income... | |
 | United States - 1965 - 1110 pages
...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...property and shall be allowed to the life tenant. In the case of property held in trust, the allowable deduction shall be apportioned between the income... | |
 | United States - 1953 - 1744 pages
...In the case of property held by one person for life with remainder to another person, the deduction r each taxable year upon the net income of every individual a normal tax determined by compu allowable to the life tenant. (j) Application for tentative adjustment Any taxpayer who has filed a... | |
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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. 
