 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. Supreme Court - Courts - 1940 - 894 pages
...tear of property used in the trade or business, including a reasonable allowance for obsolescence. 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... | |
 | United States. Court of Claims - Law reports, digests, etc - 1948 - 886 pages
...tear of property used In the trade or business. Including a reasonable allowance for obsolescence. 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... | |
 | United States. Court of Claims - Law reports, digests, etc - 1945 - 952 pages
...tear of property used in the trade or business, including a reasonable allowance for obsolescence. 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... | |
 | Philippines - Law - 1986 - 492 pages
...and tear (including reasonable allowance for obsolescence) of property used in the trade or business. In the case of property held by one person for life...were the absolute owner of the property and shall be slaved to the life tenant. In the case of property held in trust, the allowable deduction shall be... | |
 | United States - Finance - 1928 - 268 pages
...prescribed by the Commissioner, with the approval of the Secretary. In the case of leases the deduction shall be equitably apportioned between the lessor...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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