| United States. Supreme Court - 1940 - 894 lapas
...if the life tenant were the absolute owner of the property and shall be allowed to the life tenant. In the case of property held in trust the allowable...on the basis of the trust income allocable to each. 1 32 BTA 633. The Board found the depreciable life of the property to be fifty years, instead of forty... | |
| United States. Court of Claims - 1945 - 952 lapas
...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... | |
| Philippines - 1986 - 492 lapas
...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 trust, the allowable...apportioned between the income beneficiaries and the trustees in accordance with the pertinent provisions of the instrument creating the trust, or in the... | |
| United States - 1928 - 268 lapas
...if the life tenant were the absolute owner of the property and shall be allowed to the life tenant. In the case of property held in trust the allowable...on the basis of the trust income allocable to each. (For percentage depletion in case of oil and gas wells, see section 114(b) (3).) serve for bad debts)... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 626 lapas
...if the life tenant were the absolute owner of the property and shall be allowed to the life tenant. In the case of property held in trust the allowable...on the basis of the trust income allocable to each. (For percentage depletion in case of oil and gas wells, see sec. 114 (b) (3).) REPORTS ON INTERNAL... | |
| United States. Internal Revenue Service - 1931 - 502 lapas
...if the life tenant were the absolute owner of the property and shall be allowed to the life tenant. In the case of property held in trust the allowable...beneficiaries and the trustee in accordance with the i>ertinent provisions of the instrument creating the trust, or, in the absence of such provisions,... | |
| United States. Bureau of Internal Revenue - 1933 - 452 lapas
...be allowed to the remainderman. In the 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... | |
| United States. Congress. Senate. Committee on Finance - 1935 - 422 lapas
...if the life tenant were the absolute owner of the property and shall be allowed to the life tenant. In the case of property held in trust the allowable...on the basis of the trust income allocable to each. Our motive in suggesting this amendment rests in the conviction that greater activity of our durable-goods... | |
| United States U.S. Congress. Senate. Committee on finance - 1935 - 420 lapas
...if the life tenant were the absolute owner of the property and shall be allowed to the life tenant. In the case of property held in trust the allowable...on the basis of the trust income allocable to each. Our motive in suggesting this amendment rests in the conviction that greater activity of our durable-goods... | |
| United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 lapas
...be allowed to the remainderman. In the 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... | |
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