 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
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 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. (m) DEPLETION. — In the case of mines, oil and gas wells,... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 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. (m) DEPLETION. — In the case of mines, oil and gas wells,... | |
 | United States. Board of Tax Appeals - 1939 - 1380 páginas
...1934. Both provide : In the case of property held in trust the allowable deduction [for depreciation] shall be apportioned between the Income beneficiaries...trust, or, In the absence of such provisions, on the basis of the trust income allocable to each. The instrument creating the trust in this case contains... | |
 | 1940 - 1806 páginas
...be allowed to the remainderman. In the case of property held in trust, the allowable deduction is to y" will, deed, or other instrument creating the trust, or, in the absence of such provisions, on the basis... | |
 | 1941 - 1688 páginas
...be allowed to the remainderman. In the case of property held in trust, the allowable deduction is to 296 in the case of a deficiency In a tax Imposed bv...chapter. § 19.274-1 Bankruptcy and receivership proceedi will, deed, or other instrument creating the trust, or, in the absence of such provisions, on the basis... | |
 | 1989 - 1028 páginas
[ O conteúdo desta página está restrito ] | |
 | 1957 - 986 páginas
[ O conteúdo desta página está restrito ] | |
 | 1939 - 1030 páginas
...remainderman. In the case of property held in trust, the allowable deduction is to be apportioned oetween the income beneficiaries and the trustee 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... | |
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