| United States. Supreme Court - Courts - 1940 - 894 pages
...in the trade or business, including a reasonable allowance for obsolescence. 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... | |
| United States. Court of Claims - Law reports, digests, etc - 1948 - 886 pages
...In the trade or business. Including a reasonable allowance for obsolescence. 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... | |
| United States. Court of Claims - Law reports, digests, etc - 1945 - 952 pages
...in the trade or business, including a reasonable allowance for obsolescence. 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... | |
| Philippines - Law - 1986 - 492 pages
...reasonable allowance for obsolescence) of property used in the trade or business. 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 slaved... | |
| Nathan William MacChesney - Real estate business - 1927 - 960 pages
...Due regard must also be given to expenditures for current upkeep. In the case of improved real estate held by one person for life with remainder to another person, the deduction for depreciation shall be equitably apportioned between the life tenant and the remainderman. Thus,... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...or business, including a reasonable allowance for obsolescence. In the case of improved real estate held by one person for life with remainder to another person, the deduction provided for in this subsection shall be equitably apportioned between the life tenant and the remainderman... | |
| Eric Louis Kohler - Income tax - 1927 - 618 pages
...or business, including a reasonable allowance for obsolescence. In the case of improved real estate held by one person for life with remainder to another person, the deduction provided for in this paragraph shall be equitably apportioned between the life tenant and the remainderman... | |
| United States. Congress. House. Committee on Ways and Means - Taxation - 1927 - 1032 pages
...or business, including a reasonable allowance for obsolescence. In the case of improved real estate held by one person for life with remainder to another person, the deductions provided for in this paragraph shall be equitably apportioned between the life tenant and... | |
| United States - Finance - 1928 - 268 pages
...reasonable allowance for obsolescence. * * * SEC. 2 14 (a) (8) * * * In the case of improved real estate held by one person for life with remainder to another person, the deduction provided for in this paragraph shall be equitably apportioned between the life tenant and the remainderman... | |
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