 | United States. Court of Claims - Law reports, digests, etc - 1948 - 886 pages
...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...to be held or distributed as the court may direct, but the amount so allowed as a deduction shall be included in computing the net income of the beneficiaries... | |
 | United States - Law - 1921 - 642 pages
...but there shall be included in com- wcom TAX. puting the net income of each beneficiary that part of the income of the estate or trust for its taxable year which, pursuant to the instrument or order governing the distribution, is distributable to such beneficiary,... | |
 | United States - Law - 1922 - 756 pages
...fiduciary, but there shall be included in computing the net income of each beneficiary that part of the income of the estate or trust for its taxable year which, pursuant to the instrument or order governing the distribution, is distributable to such beneficiary,... | |
 | Emerson Emanuel Rossmoore - Income tax - 1922 - 592 pages
...fiduciary, but there shall be included in computing the net income of each beneficiary that part of the income of the estate or trust, for its taxable year which, pursuant to the instrument or order governing the distribution, is distributable to such beneficiary,... | |
 | United States. Congress. House. Committee on Ways and Means - Finance - 1923 - 256 pages
...fiduciary, but there shall be included in computing the net income of each beneficiary that part of the income of the estate or trust for its taxable year which, pursuant to the instrument or order governing the distribution, is distributable to such beneficiary,... | |
 | Irving Bank. Columbia Trust Company - Income tax - 1923 - 148 pages
...fiduciary, but there shall be included in computing the net income of each beneficiary that part of the income of the estate or trust for its taxable year which, pursuant to the instrument or order governing the distribution, is distributable to such beneficiary,... | |
 | United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...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... | |
 | Eric Louis Kohler - Accounting - 1924 - 514 pages
...fiduciary, but there shall be included in computing the net income of each beneficiary that part of the income of the estate or trust for its taxable year which, pursuant to the instrument or order governing the distribution, is distributable to such beneficiary,... | |
 | Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...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... | |
 | John F. Sherwood - Income tax - 1925 - 206 pages
...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... 
