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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. In the case of property held in... "
The Code of Federal Regulations of the United States of America Having ... - Page 1662
1939
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United States Reports: Cases Adjudged in the Supreme Court, Volume 308

United States. Supreme Court - Law reports, digests, etc - 1940
...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...on the basis of the trust income allocable to each. 1 32 BTA 633. The Board found the depreciable life of the property to be fifty years, instead of forty...
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Cases Decided in the United States Court of Claims, Volume 102

United States. Court of Claims - Law reports, digests, etc - 1945
...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...on the basis of the trust income allocable to each. Opinion of the Court Treasury Regulations 86 and 94 provided as follows : ART. 23 (Z)-1. Depreciation....
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Cases Decided in the United States Court of Claims, Volume 111

United States. Court of Claims - Law reports, digests, etc - 1948
...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...on the basis of the trust Income allocable to each. * . * * * * (o) CHARITABLE AND OTHIB CONTRIBUTIONS. — In the case of an Individual, contributions...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - Finance - 1928 - 247 pages
...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...on the basis of the trust income allocable to each. (1) Depletion. — In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable...
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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - Income tax - 1931 - 491 pages
...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...beneficiaries and the trustee in accordance with the i>ertinent provisions of the instrument creating the trust, or, in the absence of such provisions,...
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - Income tax - 1933 - 423 pages
...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...on the basis of the trust income allocable to each. (For percentage depletion, see section 114(b) (3) and (4).) (m) Basis for depreciation and depletion.—The...
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Revenue Act of 1935: Hearings Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - Finance - 1935 - 403 pages
...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...on the basis of the trust income allocable to each. Our motive in suggesting this amendment rests in the conviction that greater activity of our durable-goods...
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Revenue Act of 1935: Hearings Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - Finance - 1935 - 403 pages
...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...on the basis of the trust income allocable to each. Our motive in suggesting this amendment rests in the conviction that greater activity of our durable-goods...
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - Income tax - 1935 - 466 pages
...for life with remainder to another person, the deduction shall be computed as if the life ten60 ant were the absolute owner of the property and shall...on the basis of the trust income allocable to each. (For percentage depletion allowable under this subsection, see section 114 (b), (3) and (4).) (n) Basis...
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - Grain trade - 1936 - 566 pages
...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...on the basis of the trust income allocable to each. (For percentage depletion allowable under this subsection, see section 114(b), (3) and (4).) (n) Basis...
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