 ... 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 - Halaman 101939Tampilan utuh - Tentang buku ini
 | United States. Court of Claims, Audrey Bernhardt - 1954 - 918 halaman
...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 halaman
...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 halaman
...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, ยง 162 (b), nor "income of the * * * trust for its taxable year which... | |
 | 1926 - 1144 halaman
...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 - 1922 - 756 halaman
...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... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 halaman
...shall be im posed, 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. Congress. House. Committee on Ways and Means - 1923 - 256 halaman
...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. Internal Revenue Service - 1924 - 396 halaman
...income collected by a guardian of an infant which is 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 amount so allowed as a deduction must be included by a beneficiary in computing his net income, whether distributed... | |
 | Eric Louis Kohler - 1924 - 514 halaman
...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... | |
 | John F. Sherwood - 1925 - 206 halaman
...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 paid or credited during such year to any legatee, heir, or beneficiary, but the amount so... | |
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