 ... (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
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 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, Walter Elbert Barton - 1944 - 1286 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. Internal Revenue Taxation Joint Committee - 1945 - 350 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, 1 The statute reads "beneficiary". 107... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 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. Tax Court - 1947 - 1574 էջ
...trustees in their accounting to "be allowed as a deduction any part of the gross income without limitation which, pursuant to the terms of the will or deed creating...the taxable year paid or permanently set aside for" charitable purposes. The trustees made their distribution of the gross income of the estate after the... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1136 էջ
...of the gross income, without limitation, which pnrsnnnt to the terms of the will or deed creating a trust, is during the taxable year paid or permanently set aside for the purposes and in the manner provided in title III, section 3 (a) (8), of this Act or is to be used exclusively for the purposes... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1798 էջ
...of the gross income, without limitation, which pursuant to the terms of the will or deed creating a trust, is during the taxable year paid or permanently set aside for the purposes and in the manner provided in title III, section 3 (a) (8), of this Act or is to be used exclusively for the purposes... | |
 | United States. Congress. Senate. Committee on Interstate and Foreign Commerce - 1948 - 1064 էջ
...argument is the wording of the law which «I will read again to you: Them shall be allowed as a deduction any part of the gross income which, pursuant to the...deed creating the trust, is during the taxable year — That is the condition precedent — paid or permanently set aside. That wasn't done in certain... | |
 | United States. Congress. Senate. Committee on Interstate and Foreign Commerce - 1948 - 1066 էջ
...authorized by section 23, any part of the gross income, without limitation, which pursuant to th?t«n* of the will or deed creating the trust is. during...taxable year, paid or permanently set aside, for the parpóte and in -lie n.^nner . pscifi. ti in section 23, or^ to be used exclusively for religious,... | |
 | United States. Tax Court - 1949 - 1176 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 the trust. Is during the taxable yenr paid or permanently set aside Tor the purposes and in the manner specified In section 23 (o),... | |
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