 In the case of property held in trust, the allowable deduction shall be apportioned between the income beneficiaries and the trustee in accordance with the pertinent provisions of the instrument creating the trust, or, in the absence of such provisions,...  Reports of the Tax Court of the United States - Página 368por United States. Tax Court - 1943Visualização integral - Acerca deste livro
 | Kentucky - 1952 - 792 páginas
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 | United States. Supreme Court - 1940 - 894 páginas
...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...trust, or, in the absence of such provisions, on the basis of the trust income allocable to each. 1 32 BTA 633. The Board found the depreciable life of... | |
 | Minnesota - 1933 - 1392 páginas
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 | Minnesota - 1953 - 1340 páginas
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 | United States. Court of Claims - 1948 - 886 páginas
...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...trust, or, in the absence of such provisions, on the basis of the trust Income allocable to each. * . * * * * (o) CHARITABLE AND OTHIB CONTRIBUTIONS. —... | |
 | United States. Court of Claims - 1945 - 952 páginas
...will be allowed to the remainderman. In case of property held in trust, the allowable deduction is to be apportioned between the income beneficiaries and...in accordance with the pertinent provisions of the will, deed, or other instrument creating the trust, or, in the absence of such provisions, on the basis... | |
 | 1959 - 1156 páginas
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 | 1935 - 1170 páginas
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 | Philippines - 1986 - 492 páginas
...shall be computed as if the life tenant were the absolute owner of the property and shall be slaved to the life tenant. In the case of property held in...apportioned between the income beneficiaries and the trustees in accordance with the pertinent provisions of the instrument creating the trust, or in the... | |
 | 1942 - 1236 páginas
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