 (a) There shall be allowed as a deduction (In lieu of the deduction for charitable, etc., contributions authorized by section 23 (n)) any part of the gross Income, without limitation, which pursuant to the terms of the will or deed creating the trust....  Reports of the Tax Court of the United States - Էջ 515United States. Tax Court - 1961Ամբողջությամբ դիտվող - Այս գրքի մասին
 | United States. Court of Claims - 1948 - 886 էջ
...INCOME. The net income of the estate or trust shall be computed In the same manner and on the same basis as In the case of an Individual, except that...charitable, etc., contributions authorized by section 28 (o)) any part of the gross Income, without limitation, which pursuant to the terms of the Trill... | |
 | United States. Court of Claims - 1940 - 772 էջ
...(44 Stat. 9, 32) to deduct such income for income tax purposes. Section 219 (b) (1) is as follows: There shall be allowed as a deduction (in lieu of the deduction authorized by paragraph (10) of subdivision (a) of section 214) any part of the gross income, Opinion... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1980 - 1224 էջ
...by section 170 (a), relating to deduction for charitable, etc., contributions and gifts) any amount of the gross income, without limitation, which pursuant to the terms of the governing instrument is, during the taxable year, paid or permanently set aside for a purpose specified... | |
 | United States. Internal Revenue Service - 1924 - 396 էջ
...be computed in the same manner and on the same basis as provided in section 212, except that— (1) There shall be allowed as a deduction (in lieu of the deduction authorized by paragraph (10) of subdivision (a) of section 214) any part of the gross income, without... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 էջ
...computed in the same manner and on the same basis as provided in section 212, m except that — (1) There shall be allowed as a deduction (in lieu of the deduction authorized by paragraph (10) of subdivision (a) of section 214) any part of the gross income, without... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 էջ
...be computed in the same manner and on the same basis as provided in section 212, except that — (1) There shall be allowed as a deduction (in lieu of the deduction authorized by paragraph (10) of subdivision (a) of section 214) any part of the gross income, without... | |
 | John F. Sherwood - 1925 - 206 էջ
...be computed in the same manner and on the same basis as provided in section 212, except that — (1) There shall be allowed as a deduction (in lieu of the deduction authorized by_ paragraph (10) of subdivision (a) of section 214) any part of the gross income, without... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 էջ
...be computed in the same manner and on the same basis as provided in section 212, except that — (1) There shall be allowed as a deduction (in lieu of the deduction authorized by paragraph (10) of subdivision (a) of section 214) any part of the gross income, without... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 էջ
...INCOME. The net income of the estate or trust shall be computed in the same manner and on the same basis as in the case of an individual, except that—...charitable, etc., contributions authorized by section 23(n)) any part of the gross income, without limitation, which pursuant to the terms of the will or... | |
 | Eric Louis Kohler - 1927 - 618 էջ
...be computed in the same manner and on the same basis as provided in section 212, except that — (1) There shall be allowed as a deduction (in lieu of the deduction authorized by paragraph (ro) of subdivision (a) of section 214) any part of the gross income, without... | |
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