| United States. Court of Claims - 1945 - 952 lapas
...BTA 25. But section 162 (b) says that if the trustees may deduct the payment from the trust income, "the amount so allowed as a deduction shall be included...in computing the net income of the beneficiaries." We understand the plaintiffs' contention to be that, for this purpose, Marshall Field III, and not... | |
| United States. Court of Claims, Audrey Bernhardt - 1954 - 918 lapas
...year, which is properly gald or credited during such year to any legatee, heir, or beneficiary, ut the amount so allowed as a deduction shall be Included in computing the net income of the legatee, heir or beneficiary. 128 C. Cis. Opinion of the Court this estate was still... | |
| United States. Internal Revenue Service - 1924 - 396 lapas
...trust for its taxable year which is to be distributed currently by the fiduciary to the beneficiaries, and the amount of the income collected by a guardian...to be held or distributed as the court may direct, shall be allowed as an additional deduction in computing the net income of the estate or trust. The... | |
| Irving Bank-Columbia Trust Company - 1925 - 152 lapas
...or trust; (2) Income which is to be distributed currently by the fiduciary to the beneficiaries, and income collected by a guardian of an infant which...to be held or distributed as the court may direct; (3) Income received by estates of deceased persons during the period of administration or settlement... | |
| John F. Sherwood - 1925 - 206 lapas
...or trust; (2) Income which is to be distributed currently by the fiduciary to the beneficiaries, and income collected by a guardian of an infant which...to be held or distributed as the court may direct; (3) Income received by estates of deceased persons during the period of administration or settlement... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 lapas
...trust ; (2) Income which is to be distributed currently by the fiduciary to the beneficiaries, and income collected by a guardian of an infant which...to be held or distributed as the court may direct ; (4) Income which, in the discretion of the fiduciary, may be either distributed to the beneficiaries... | |
| Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 lapas
...trust for its taxable year which is to be distributed currently by the fiduciary to the beneficiaries, and the amount of the income collected by a guardian...an infant which is to be held or distributed as the 425 court may direct, but the amount so allowed as a deduction shall be included in computing the net... | |
| 1926 - 1132 lapas
...taxable year which is properly paid or 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 of the legatee, heir, or beneficiary." I therefore hold that the income here in question is,... | |
| Harrison B. Spaulding - 1927 - 336 lapas
...trust for its taxable year which s to be distributed currently by the fiduciary to the beneficiaries, and the amount of the income collected by a guardian...to be held or distributed as the court may direct ; (3) in the case of income received by estates of deceased persons during the period of administration... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 lapas
...or trust; (2) Income which is to be distributed currently by the fiduciary to the beneficiaries, and income collected by a guardian of an infant which...to be held or distributed as the court may direct; (3) Income received by estates of deceased persons during the period of administration or settlement... | |
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