 ... or is to be used exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals or for the establishment, acquisition, maintenance or operation of a public cemetery not...  Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ... - Страница 138написао/ла Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 549 страницаПуни преглед - О овој књизи
 | United States. Court of Claims - 1948 - 886 страница
...beneficiaries are not nently set aside (or the purposes and in the manner specified in section 23 (o), or is to be used exclusively for religious, charitable,...operation of a public cemetery not operated for profit : (b) There shall be allowed as an additional deduction in computing the net income of the estate or... | |
 | United States. Court of Claims - 1940 - 772 страница
...purposes and in the manner specified in paragraph (10) of subdivision (a) of section 214, or is to pe used exclusively for religious, charitable, scientific,...operation of a public cemetery not operated for profit; The income derived by the executor during administration became a part of the corpus of the residuary... | |
 | United States. Court of Claims, Audrey Bernhardt - 1954 - 918 страница
...income received by the estate during the period of administration (and 1 Section 162 (b) provides : There shall be allowed as an additional deduction...the amount of the Income of the estate or trust for Its taxable year which is to be distributed currently by the fiduciary to the legatees, heirs, or beneficiaries,... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1980 - 1224 страница
...during the taxable year, paid or permanently set aside for a purpose specified in section 170 (c) , or is to be used exclusively for religious, charitable,...the prevention of cruelty to children or animals, or Opinion of the Court 439 US Walter E. Disney, who died in 1966, left 45% of the residue of his estate... | |
 | United States. Internal Revenue Service - 1924 - 396 страница
...permanently set aside for charitable or other purposes, as specified in section 214 (a) (10), or (l>) be used exclusively for religious, charitable, scientific,...operation of a public cemetery not operated for profit, such gross income so paid or set aside during the taxable year shall be allowed as a deduction in lieu... | |
 | John F. Sherwood - 1925 - 206 страница
...aside for the purposes and in the manner specified in paragraph (10) of subdivision (a) of section 214, or is to be used exclusively for religious, charitable,...the amount of the income of the estate or trust for its taxable year which is to be distributed currently by the fiduciary to the beneficiaries, and the... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 страница
...aside for the purposes and in the manner specified in paragraph (10) of subdivision (a) of section 214, or is to be used exclusively for religious, charitable,...the amount of the income of the estate or trust for its taxable year which is to be distributed currently by the fiduciary to the beneficiaries, and the... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 страница
...aside for the purposes and in the manner specified in paragraph (10) of subdivision (a) of section 214, or is to be used exclusively for religious, charitable,...acquisition, maintenance or operation of a public remetery not operated for profit ; (2) There shall be allowed as an additional deduction in computing... | |
 | 1926 - 1132 страница
...which, in the discretion of the fiduciary, may be either distributed to the beneficiary or accumulated, there shall be allowed as an additional deduction...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,... | |
 | Eric Louis Kohler - 1927 - 618 страница
...aside for the purposes and in the manner specified in paragraph (10) of subdivision (a) of section 214, or is to be used exclusively for religious, charitable,...the amount of the income of the estate or trust for its taxable year which is to be distributed currently by the fiduciary to the beneficiaries, and the... | |
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