 | United States. Congress. House. Committee on Ways and Means - Taxation - 1958 - 1170 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? a»d income oolleoted by a guardian ef a* infant wWeh is to be feeW or diotributcd as the eewt may... | |
 | United States. Congress. House. Committee on Ways and Means - Corporations - 1959 - 1064 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? «*4 income collected by a guardian ef fte isfefi* wfe»«b in to he feeM er diotributcd tta *he court... | |
 | United States. Congress. House. Committee on Ways and Means - Corporations - 1959 - 1064 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; tt«4 income collected by a guardian trf tm infant which in te be flClQ O? QlQvFlOUvCQ ftS vil£ COtlFt1... | |
 | United States. Tax Court - Law reports, digests, etc - 1961 - 1188 pages
...trust ; (2) income which Is to be distributed currently by the fiduciary to the beneficiaries, aud income collected by a guardian of an infant which Is to be held or distributed as the court mny direct ; • •••••• (4) income which, in the discretion of the fiduciary, may be either... | |
 | Administrative law - 1961 - 566 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;... | |
 | United States. Tax Court - Law reports, digests, etc - 1947 - 1354 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. Tax Court - Taxation - 1947 - 1314 pages
...allowed as an additional deduction In computing the net Incoma of the estate or trust the amount of tbe Income of the estate or trust for Its taxable year...currently by the fiduciary to the beneficiaries, and tbe amount of the Income collected by a guardian of an Infant which Is to be held or distributed ai... | |
 | United States. Tax Court - Law reports, digests, etc - 1951 - 1074 pages
...in question. Section 162 (b) allows the trust a deduction equal to the amount of the income of the trust for its taxable year "which is to be distributed...currently by the fiduciary to the * * * beneficiaries, but the amount so allowed as a deduction shall be included in computing the net income of the * * *... | |
 | United States. Tax Court - Taxation - 1945 - 1364 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 U to be distributed currently by the fiduciary to the beneficiaries, and tbe amount of tbe Income collected... | |
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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... 
