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" ... (a) There shall be allowed as a deduction (in lieu of the deduction for charitable, etc., contributions authorized by section 23 (o), any part of the gross income, without limitation, which pursuant to the terms of the will or deed creating the trust,... "
The Federal Reporter - Halaman 399
1927
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Cases Decided in the Court of Claims of the United States, Volume 1-89

United States. Court of Claims - 1940 - 772 halaman
...subdivision (a) of section 214) any part of the gross income, Opinion of the Court without limitation, which pursuant to the terms of the will or deed creating the trust, is during the taxable year paid or permanently set aside for the purposes and in the manner specified...
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State Finances, Volume 3,Masalah 6

New York (State). Comptroller's Office - 1919 - 24 halaman
...taxpayers, except that there shall also be allowed as a deduction any part of the " gross income " which, pursuant to the terms of the will or deed creating the trust, is, during the taxable year, paid to or permanently set aside for (a) the United States, any state,...
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Income Tax Law: Analysis and Comment

Harris, Forbes & co., New York - 1919 - 164 halaman
...authorized by paragraph (11) of subdivision (a) of section (214) any part of the gross income which, pursuant to the terms of the will or deed creating the trust, is during the taxable year paid to or permanently set aside for the United States, any State, Territory,...
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Report for the Year Ending ...

New York (N.Y.). Tax Commission - 1919 - 106 halaman
...taxpayers, except that there shall also be allowed as a deduction any part of the gross income which pursuant to the terms of the will or deed creating the trust, is during the taxable year paid to or permanently set aside for the United States, any State, territory,...
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Taxation of Corporations and Personal Income in New York

Henry Montefiore Powell - 1919 - 708 halaman
...taxpayers, except that there shall also be allowed as a deduction any part of the gross income which pursuant to the terms of the will or deed creating the trust, is during the taxable year paid to or permanently set aside for the United States, any state, territory,...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1052 halaman
...for charitable contributions, trust estates are allowed to deduct any part of the gross income which, pursuant to the terms of the will or deed creating the trust, is during the taxable year paid to or permanently set aside for the United States, any state, territory,...
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Acts of the General Assembly of the State of Alabama

Alabama - 1919 - 1476 halaman
...taxpayers, except that there shall also be allowed as a deduction any part of the gross income which pursuant to the terms of the will or deed creating the trust, is during the taxable year paid to or permanently set aside for the United States, any state, territory,...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 halaman
...authorized by paragraph (11) of subdivision (a) of Section 214 (par. 72) any part of the gross income which, pursuant to the terms of the will or deed creating the trust, is during the taxable year paid to or permanently set aside for the United States, any state, territory...
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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 664 halaman
...authorized by paragraph (11) of subdivision (a) of section 214) any part of the gross income which, pursuant to the terms of the will or deed creating the trust, is during the taxable year paid to or permanently set aside for the United States, any State. Territory,...
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The State Department Reports of the State of New York, Volume 20,Masalah 115-120

New York (State) - 1919 - 520 halaman
...taxpayers, except that there shall also be allowed as a deduction any part of the " gross income " which, pursuant to the terms of the will or deed creating the trust, is, during the taxable year, paid to or permanently set aside for (a) the United States, any State,...
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