 | United States - 1939 - 780 էջ
...beneficiary or accumulated, there shall be allowed as an additional deduction in computing the net income of the estate or trust the amount of the income of...the estate or trust for its taxable year, which is properly paid or credited during such year to any legatee, heir, or beneficiary, but the amount so... | |
 | 1924 - 1040 էջ
...beneficiary or accumulated. there shall bo allowed as an additional deduction in compu'in? the net income ullv in Part П., there are many difficulties properly paid or credited during such year to any leg-atee, heir or beneficiary, but the amount so... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 էջ
...trust ; (2) Income which is to be distributed currently by the fiduciary to the beneficiaries, and income collected by a guardian of an infant which...to be held or distributed as the court may direct; (3) Income received by estates of deceased persons during the period of administration or settlement... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 1104 էջ
...income accumulated or held for future distribution under the terms of the will or trust ; (2) income which is to be distributed currently by the fiduciary to the beneficiaries, and income collected by a guardian of an infant which is to be held or distributed as the court may direct... | |
 | United States. Court of Claims - 1938 - 764 էջ
...1926 provide : Opinion of the Court AHT. 342. Method of computation of net income and tax. ***** (2) The amount of the income of the estate or trust for...to be held or distributed as the court may direct, shall be allowed as an additional deduction in computing the net income of the estate or trust. The... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 էջ
...operated for profit; (b) There shall be allowed as an additional deduction in computing the net income of the estate or trust the amount of the income of...distributed currently by the fiduciary to the beneficiaries beneficaiies, and the amount of the income collected by a guardian of an infant which is to be held... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 էջ
...beneficiary or accumulated, there shall be allowed as an additional deduction in computing the net income of the estate or trust the amount of the income of...the estate or trust for its taxable year, which is properly paid or credited during such vear to any legatee, heir, or beneficiary, but the amount so... | |
 | 1924 - 890 էջ
...beneficiary or accumulated, there shall be allowed as • an additional deduction in computing the net income of the estate or trust the amount of the income of the estate or trust for its taxable year which is properly paid or credited during such yea- to any legatee, heir or beneficiary, but the amount so allowed... | |
 | United States. Board of Tax Appeals - 1939 - 1702 էջ
...that — *••**** (b) There shall be allowed as an additional deduction In computing the net Income of the estate or trust the amount of the Income of...is to be distributed currently by the fiduciary to tbe beneficiaries, and the amount of the income collected by a guardian of an Infant which is to be... | |
 | 1941 - 1688 էջ
...beneficiary or accumulated, there shall be allowed as an additional deduction In computing the net Income of the estate or trust the amount of the Income of...the estate or trust for Its taxable year, which Is properly paid or credited during such year to any legatee, heir, or beneficiary, but the amount so... | |
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There shall be allowed as an additional deduction In computing the net Income of the estate or trust the amount of the income of the estate or trust for Its taxable year which Is to be distributed currently... 
