 | Law reports, digests, etc - 1926 - 1144 pages
...shall also be allowed as a deduction, without limitation, any part of the gross income which, pursnant to the terms of the will or deed creating the trust, is during the taxable year paid or permanently set aside Act of 1918. Sec. 219. (a) That the tax imposed by sections 210 and 211 shall... | |
 | United States - Law - 1921 - 642 pages
...of section nithoutiimilauonwed 214) there shall also be allowed as a deduction, without limitation. any part of the gross income which, pursuant to the...creating the trust, is during the taxable year paid or permanently set aside for the purposes and in the manner specified in oidbWbSEL0 " '"* paragraph... | |
 | New York (State) - Taxation - 1921 - 324 pages
...estate or trust shall be computed in the same manner and on the same basis as provided in this article for individual taxpayers, except that there shall...as a deduction any part of the gross income which pur-' suant to the terms of the will or deed creating the trust, is during the taxable year paid to... | |
 | National City Company - Income tax - 1921 - 104 pages
...and Trusts (Section 219, Law). deduction for contributions or gifts for charitable purposes, etc., which, pursuant to the terms of the will or deed creating the trust, is during the taxable year paid or permanently set aside for the purposes and in the manner specified as controlling in the case of... | |
 | United States - Law - 1922 - 756 pages
...of subdivision (a) of section 214) there shall also be allowed as a deduction, without limitation, any part of the gross income which, pursuant to the...creating the trust, is during the taxable year paid or permanently set aside for the purposes and in the manner specified in paragraph (11) of subdivision... | |
 | Emerson Emanuel Rossmoore - Income tax - 1922 - 592 pages
...of subdivision (a) of section 214) there shall also be allowed as a deduction, without limitation, any part of the gross income which, pursuant to the...creating the trust, is during the taxable year paid or permanently set aside for the purposes and in the manner specified in paragraph (11) of subdivision... | |
 | United States. Congress. House. Committee on Ways and Means - Finance - 1923 - 256 pages
...court may direct. Act of 1921. COMPARISON OF THE REVENUE ACTS OF 1918 AND 1921. Act of 1918. tion, any part of the gross income which, pursuant to the...creating the trust, is during the taxable year paid or permanently set aside for the purposes and in the manner specified in paragraph (11) of subdivision... | |
 | Irving Bank. Columbia Trust Company - Income tax - 1923 - 148 pages
...subdivision (a) of section 214) there shall also be allowed as a deduction, without limitation, my part of the gross income which, pursuant to the terms...creating the trust, is during the taxable year paid or permanently set aside for the purposes and in the manner specified in paragraph (11) of subdivision... | |
 | Eric Louis Kohler - Accounting - 1924 - 514 pages
...of subdivision (a) of section 214) there shall also be allowed as a deduction, without limitation, any part of the gross income which, pursuant to the...creating the trust, is during the taxable year paid or permanently set aside for the purposes and in the manner specified in paragraph (n) of subdivision... | |
 | United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...paragraph (10) of subdivision (a) of section 214) any part of the gross income, without limitation, which pursuant to the terms of the will or deed creating the trust, is during the taxable year paid or permanently set aside for the purposes and in the manner specified in paragraph (10) of subdivision... | |
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... (a) There shall be allowed as a deduction (in lieu of the deduction for charitable, etc., contributions authorized by section 23 (o) ) any part of the gross income, without limitation, which pursuant to the terms of the will or deed creating the trust... 
