 ... (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
 | 1927 - 1112 էջ
...the fiduciary in acknowledging the legatee of a pecuniary or specific legacy, as distinguished from any part of the gross income which, pursuant to the terms of the will or deed creating Urn trust, is during the taxable year paid to or permanently set aside for corporations of the character... | |
 | United States - 1939 - 780 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 - 1933 - 262 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. Internal Revenue Service - 1958 - 1258 էջ
...etc., contributions authorized by section 170 (a)) 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 l70(c), or is to be used exclusively for religious, charitable, scientific, literary, or educational... | |
 | United States. Tax Court - 1945 - 1832 էջ
...eontrlbntlons authorized by section 23 (o) -my part of the gross income, without limitation, which punuant to the terms of the will or deed creating the trust,...aside for the purposes and In the manner specified in section 23 (o), or Is to be used exclusively for religions, charitable, scientific, literary, or educational... | |
 | United States. Congress. Senate. Committee on Appropriations - 1953 - 386 էջ
...by section 23 (o) ) any part of the gross income, without limitation, which pursuant to the terras of the will or deed creating the trust, is during...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 education... | |
 | Virginia - 1928 - 1496 էջ
...provided in this chapter for individual taxpayers, except that there shall also be allowed as a deduction 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 sub-division... | |
 | 1922 - 1090 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...creating the trust, is during the taxable year paid to or permanently set aside for * • * any corporation or association organized and operated exclusively... | |
 | 1919 - 1142 էջ
...deduction (in lieu of the deduction authorized by paragraph (11) of subdivision (a) of section 211) 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 subdivision... | |
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