| United States. Supreme Court - 1940 - 894 lapas
...In the case of property held by one person for life with remainder to another 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 of property held in trust the allowable deduction shall be... | |
| United States. Court of Claims - 1948 - 886 lapas
...In the case of property held by one person for life with remainder to another 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 of property held in trust the allowable deduction shall be... | |
| United States. Court of Claims - 1945 - 952 lapas
...property held by one person for life with remainder to another person, the deduction for depreciation shall be computed as if the life tenant were the absolute owner of the property so that he will be entitled to the deduction during his life, and thereafter the deduction, if any,... | |
| Philippines - 1986 - 492 lapas
...In the case of property held by one person for life with remainder to another person, the deduction 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 trust, the allowable deduction shall be... | |
| United States - 1928 - 268 lapas
...In the case of property held by one person for life with remainder to another 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 of property held in trust the allowable deduction shall be... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 626 lapas
...In the case of property held by one person for life with remainder to another 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 of property held in trust the allowable deduction shall be... | |
| United States. Internal Revenue Service - 1931 - 502 lapas
...property held by one person for life with remainder to another person, the deduction for depreciation shall be computed as if the life tenant were the absolute owner of the property so that he will be entitled to the deduction during his life, and thereafter the deduction, if any,... | |
| United States. Bureau of Internal Revenue - 1933 - 452 lapas
...property held by one person for life with remainder to another person, the deduction for depreciation shall be computed as if the life tenant were the absolute owner of the property so that he will be entitled to the deduction during his life, and thereafter the deduction, if any,... | |
| United States. Congress. Senate. Committee on Finance - 1935 - 422 lapas
...In the case of property held by one person for life with remainder to another 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 of property held in trust the allowable deduction shall be... | |
| United States U.S. Congress. Senate. Committee on finance - 1935 - 420 lapas
...In the case of property held by one person for life with remainder to another 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 of property held in trust the allowable deduction shall be... | |
| |