 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.  Reports of the Tax Court of the United States - Էջ 312United States. Tax Court - 1959Ամբողջությամբ դիտվող - Այս գրքի մասին
 | United States. Supreme Court - 1940 - 894 էջ
...tear of property used in the trade or business, including a reasonable allowance for obsolescence. In the case of property held by one person for life...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... | |
 | United States. Court of Claims - 1948 - 886 էջ
...tear of property used In the trade or business. Including a reasonable allowance for obsolescence. In the case of property held by one person for life...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... | |
 | United States. Court of Claims - 1945 - 952 էջ
...the Court Treasury Regulations 86 and 94 provided as follows : ART. 23 (Z)-1. Depreciation. — . ... In the case of 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... | |
 | Philippines - 1986 - 492 էջ
...and tear (including reasonable allowance for obsolescence) of property used in the trade or business. In the case of property held by one person for life...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... | |
 | Nathan William MacChesney - 1927 - 960 էջ
...Due regard must also be given to expenditures for current upkeep. In the case of improved real estate held by one person for life with remainder to another person, the deduction for depreciation shall be equitably apportioned between the life tenant and the remainderman. Thus,... | |
 | Eric Louis Kohler - 1927 - 618 էջ
...or business, including a reasonable allowance for obsolescence. In the case of improved real estate held by one person for life with remainder to another person, the deduction provided for in this paragraph shall be equitably apportioned between the life tenant and the remainderman... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 էջ
...or business, including a reasonable allowance for obsolescence. In the case of improved real estate held by one person for life with remainder to another person, the deduction provided for in this subsection shall be equitably apportioned between the life tenant and the remainderman... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1034 էջ
...or business, including a reasonable allowance for obsolescence. In the case of improved real estate held by one person for life with remainder to another person, the deductions provided for in this paragraph shall be equitably apportioned between the life tenant and... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1032 էջ
...or business, including a reasonable allowance for obsolescence. In the case of improved real estate held by one person for life with remainder to another person, the deductions provided for in this paragraph shall be equitably apportioned between the life tenant and... | |
 | United States - 1928 - 268 էջ
...reasonable allowance for obsolescence. * * * SEC. 2 14 (a) (8) * * * In the case of improved real estate held by one person for life with remainder to another person, the deduction provided for in this paragraph shall be equitably apportioned between the life tenant and the remainderman... | |
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