 | United States. Court of Claims - Law reports, digests, etc - 1948 - 886 pages
...beneficiaries are not nently set aside (or the purposes and in the manner specified in section 23 (o), or is to be used exclusively for religious, charitable,...operation of a public cemetery not operated for profit : (b) There shall be allowed as an additional deduction in computing the net income of the estate or... | |
 | United States. Court of Claims - Law reports, digests, etc - 1940 - 772 pages
...purposes and in the manner specified in paragraph (10) of subdivision (a) of section 214, or is to pe used exclusively for religious, charitable, scientific,...operation of a public cemetery not operated for profit; The income derived by the executor during administration became a part of the corpus of the residuary... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1980 - 1224 pages
...during the taxable year, paid or permanently set aside for a purpose specified in section 170 (c) , or is to be used exclusively for religious, charitable,...the prevention of cruelty to children or animals, or Opinion of the Court 439 US Walter E. Disney, who died in 1966, left 45% of the residue of his estate... | |
 | United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...aside for the purposes and in the manner specified in paragraph (10) of subdivision (a) of section 214, or is to be used exclusively for religious, charitable,...operation of a public cemetery not operated for profit ; (2) There shall be allowed as" an additional deduction in computing the net income of the estate... | |
 | Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...aside for the purposes and in the manner specified in paragraph (10) of subdivision (a) of section 214, or is to be used exclusively for religious, charitable,...operation of a public cemetery not operated for profit; (2) There shall be allowed as an additional deduction in computing the net income of the estate or... | |
 | John F. Sherwood - Income tax - 1925 - 206 pages
...aside for the purposes and in the manner specified in paragraph (10) of subdivision (a) of section 214, or is to be used exclusively for religious, charitable,...operation of a public cemetery not operated for profit; (2) There shall be allowed as an additional deduction in computing the net income of the estate or... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...for the purposes and in the manner specified in paragraph (10) of subdivision (a) of section 214,172 or is to be used exclusively for religious, charitable,...operation of a public cemetery not operated for profit; (2) There shall be allowed as an additional deduction in computing the net income of the estate or... | |
 | Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...aside for the purposes and in the manner specified in paragraph (10) of subdivision (a) of section 214, or is to be used exclusively for religious, charitable,...acquisition, maintenance or operation of a public remetery not operated for profit ; (2) There shall be allowed as an additional deduction in computing... | |
 | Harrison B. Spaulding - Income tax - 1927 - 336 pages
...specified in the law as objects of deductible charitable contributions in the case of individuals.3 or is to be used exclusively for religious, charitable,...operation of a public cemetery not operated for profit ; (2) the amount of the income of the estate or trust for its taxable year which s to be distributed... | |
 | Eric Louis Kohler - Income tax - 1927 - 618 pages
...aside for the purposes and in the manner specified in paragraph (10) of subdivision (a) of section 214, or is to be used exclusively for religious, charitable,...operation of a public cemetery not operated for profit; (2) There shall be allowed as an additional deduction in computing the net income of the estate or... | |
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... is during the taxable year paid or permanently set aside for the purposes and in the manner specified in section 23 (o), or is to be used exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of... 
