 | United States. Court of Claims - 1948 - 886 lapas
...establishment, acquisition, maintenance or operation of a public cemetery not operated for profit : (b) There shall be allowed as an additional deduction...taxable year which is to be distributed currently by the fiduciary to the beneficiaries, and the amount of the income collected by a guardian of an infant... | |
 | 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
...shall be computed in the same manner and on the same basis as in the case of an 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... | |
 | United States. Court of Claims, Audrey Bernhardt - 1951 - 916 lapas
...fiduciary, but there shall be included in computing the net income of each beneficiary that part of the income of the estate or trust for its taxable year which, pursuant to the instrument or order governing the distribution, is distributable to such beneficiary,... | |
 | United States. Court of Claims - 1928 - 766 lapas
...is in the instant case the trust created by the will. Subsoction (b) of section 219 in providing for an' additional deduction in computing the net income of the estate or trust refers to " the will or deed creating the trust," showing that reference must be had to the instrument... | |
 | 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... | |
 | United States - 1921 - 642 lapas
...but there shall be included in com- wcom TAX. puting the net income of each beneficiary that part of the income of the estate or trust for its taxable year which, pursuant to the instrument or order governing the distribution, is distributable to such beneficiary,... | |
 | 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... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 lapas
...fiduciary, but there shall be included in computing the net income of each beneficiary that part of the income of the estate or trust, for its taxable year which, pursuant to the instrument or order governing the distribution, is distributable to such beneficiary,... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 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... | |
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... the net income of the estate or trust the amount of the income of the estate or trust for its taxable year which is properly paid or credited during such year to any legatee, heir or beneficiary... 
