... (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... Comparison of the Revenue Acts of 1918 and 1921: With Index ... - Էջ 35United States. Congress. House. Committee on Ways and Means - 1923 - 238 էջԱմբողջությամբ դիտվող - Այս գրքի մասին
| Robert Hiester Montgomery - 1919 - 1016 էջ
...deduction (in lieu of the deduction authorized by paragraph (n) of subdivision (a) of section 214) any part of the gross income which, pursuant to the...creating the trust, is during the taxable year paid to or permanently set aside for the United States, any State, Territory, or any political «ubdivision... | |
| United States. Board of Tax Appeals - 1929 - 1592 էջ
...of subdivision (a) of section 214) there shall also be allowed as a deduction, without limitation, any part of the gross income which, pursuant to the terms of the will or deed ereitins the trust. Is daring the taxable year paid or permanently set aside for the purposes and in... | |
| United States. Internal Revenue Service - 1931 - 502 էջ
...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...aside for the purposes and in the manner specified in section 23 (n), or is to be used exclusively for religious, charitable, scientific, literary, or educational... | |
| United States. Bureau of Internal Revenue - 1933 - 452 էջ
...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...aside for the purposes and in the manner specified in section 23(n), or is to be used exclusively for religious, charitable, scientific, literary, or educational... | |
| New York (State) - 1934 - 1208 էջ
...provided in this article for individual 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 paid to or held for the United States, any state, territory, or any Any. political subdivision thereof,... | |
| United States. Board of Tax Appeals - 1935 - 1394 էջ
...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...aside for the purposes and in the manner specified in section 23 (n), or is to be used exclusively for religious, charitable, scientific, literary, or educational... | |
| United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 էջ
...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...aside for the purposes and in the manner specified in section 23 (o), or is to be used exclusively for religious, charitable, scientific, literary, or educational... | |
| United States. Internal Revenue Service - 1936 - 604 էջ
...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...aside for the purposes and in the manner specified in section 23 (o), or is to be used exclusively for religious, charitable, scientific, literary, or educational... | |
| United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 էջ
...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...aside for the purposes and in the manner specified in section 23 (o) , or is to be used exclusively for religious, charitable, scientific, literary, or educational... | |
| United States. Congress. Senate. Committee on Finance - 1939 - 780 էջ
...etc., contributions authorised by section 23 (o) ) any part of the gross income, without limitation, which pursuant to the terms of the will or deed creating...aside for the purposes and in the manner specified in section 23 (o), or is to be used exclusively for religious, charitable, scientific, literary, or educational... | |
| |