 ... in the case of income which, in the discretion of the fiduciary, may be either distributed to the beneficiary or accumulated, there shall be allowed as an additional deduction in computing the net income of the estate or trust the amount of the income...  United States Congressional Serial Set - 10. lappuse1939Pilnskats - Par šo grāmatu
 | United States. Court of Claims, Audrey Bernhardt - 1954 - 918 lapas
...which. In the discretion of the fiduciary, may be either distributed to the beneficiary or accumulated, there shall be allowed as an additional deduction...the estate or trust for its taxable year, which is properly gald or credited during such year to any legatee, heir, or beneficiary, ut the amount so allowed... | |
 | United States. Court of Claims - 1937 - 786 lapas
...individual, except that there shall be allowed as an additional deduction, in computing the net income of the trust, the amount of the income of the estate or trust for its taxable year which is to l>e distributed currently to the beneficiary. The gain of $44.470.9-4 involved in this case was derived... | |
 | United States. Court of Claims, Audrey Bernhardt - 1949 - 832 lapas
...Higginson was improperly increased in the amount of $1,059.54. This amount was neither "income of the * * * trust for its taxable year which is to be distributed currently by the fiduciary to the beneficiaries" under Internal Revenue Code, § 162 (b), nor "income of the * * * trust for its taxable year which... | |
 | 1943 - 1224 lapas
[ Atvainojiet, šīs lappuses saturs ir ierobežots. ] | |
 | 1935 - 1166 lapas
[ Atvainojiet, šīs lappuses saturs ir ierobežots. ] | |
 | 1944 - 1218 lapas
[ Atvainojiet, šīs lappuses saturs ir ierobežots. ] | |
 | 1926 - 1144 lapas
...shall be imposed, and shall be paid by the fiduciary in accordance with subdivision (c), except that there shall be allowed as an additional deduction in computing the net income of the estate or trust that part of its income of the class described in paragraph (4) of subdivision (a) which, pursuant... | |
 | Montana - 1955 - 1080 lapas
[ Atvainojiet, šīs lappuses saturs ir ierobežots. ] | |
 | United States - 1922 - 756 lapas
...shall be imposed, and shall be paid by the fiduciary in accordance with subdivision (c), except that there shall be allowed as an additional deduction in computing the net income of the estate or trust that part of its income of the class described in paragraph (4) of subdivisions (a) which, pursuant... | |
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