 | 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...the estate or trust for Its taxable year which is to be distributed currently by the fiduciary to the beneficiaries, and the amount of the income collected... | |
 | 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...the estate or trust for Its taxable year which is to be distributed currently by the fiduciary to the legatees, heirs, or beneficiaries, but the amount... | |
 | Law reports, digests, etc - 1926 - 1144 pages
...one intended by Congress in the previous acts. The act of 1926 reads as follows : "Sec. 219 (b) (3) In the case of income received by estates of deceased...credited during such year to any legatee, heir, or beneficiary, but the amount so allowed as a deduction shall be included in computing the net income... | |
 | United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...establishment, acquisition, maintenance or operation of a public cemetery not operated for profit ; (2) There shall be allowed as" an additional deduction...the estate or trust for its taxable year which is to be distributed currently by the fiduciary to the beneficiaries, and the amount of the income collected... | |
 | 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...the estate or trust for its taxable year which is to be distributed currently by the fiduciary to the beneficiaries, and the amount of the income collected... | |
 | 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...the estate or trust for its taxable year which is to be distributed currently by the fiduciary to the beneficiaries, and the amount of the income collected... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...establishment, acquisition, maintenance or operation of a public cemetery not operated for profit; (2) There shall be allowed as an additional deduction...the amount of the income of the estate or trust for SEC. 219. (b) The fiduciary shall be responsible for making the return of income for the estate or... | |
 | Law reports, digests, etc - 1926 - 1132 pages
...one intended by Congress in the previous acts. The act of 1926 reads as follows : "Sec. 219 (b) (3) In the case of income received by estates of deceased...credited during such year to any legatee, heir, or beneficiary, but the amount so allowed as a deduction shall be included in computing the net income... | |
 | Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...establishment, acquisition, maintenance or operation of a public remetery not operated for profit ; (2) There shall be allowed as an additional deduction...the estate or trust for its taxable year which is to be distributed currently by the fiduciary to the beneficiaries, and the amount of the income collected... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...establishment, acquisition, maintenance or operation of a public cemetery not operated for profit; (b) There shall be allowed as an additional deduction...the estate or trust for its taxable year which is to be distributed currently by the fiduciary to the beneficiaries, and the amount of the income collected... | |
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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... 
