 | United States. Court of Claims - Law reports, digests, etc - 1948 - 886 pages
...establishment, acquisition, maintenance or operation of a public cemetery not operated for profit : (b) There shall be allowed as an additional deduction...distributed as the court may direct, but the amount so allowed as a deduction shall be included in computing the net income of the beneficiaries whether... | |
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1954 - 918 pages
...income received by the estate during the period of administration (and 1 Section 162 (b) provides : There shall be allowed as an additional deduction...to be distributed currently by the fiduciary to the legatees, heirs, or beneficiaries, but the amount so allowed as a deduction shall be included in computing... | |
 | Taxation - 1947 - 1744 pages
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 | United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...year shall be allowed as a deduction in lieu of the deduction authorized by section 214 (a) (10). (2) The amount of the income of the estate or trust for...to be held or distributed as the court may direct, shall be allowed as an additional deduction in computing the net income of the estate or trust. The... | |
 | Taxation - 1959 - 1590 pages
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 | Taxation - 1946 - 1776 pages
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 | Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...establishment, acquisition, maintenance or operation of a public cemetery not operated for profit; (2) There shall be allowed as an additional deduction...distributed as the court may direct, but the amount so allowed as a deduction shall be included in computing the net income of the beneficiaries whether... | |
 | John F. Sherwood - Income tax - 1925 - 206 pages
...establishment, acquisition, maintenance or operation of a public cemetery not operated for profit; (2) There shall be allowed as an additional deduction...distributed as the court may direct, but the amount so allowed as a deduction shall be included in computing the net income of the beneficiaries whether... | |
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There shall be allowed as an additional deduction in computing the net income of the estate or trust the amount of the income of the estate or trust for Its taxable year which is to be distributed currently... 
