 | United States. Tax Court - Law reports, digests, etc - 1947 - 1642 pages
...of the eHtate or trust the amount of the income of the estate or trust for its taxable year which IB to be distributed currently by the fiduciary to the beneficiaries, and the amount of i in' Income collected by a guardian of an Infant which is to be held or distributed as the court may... | |
 | United States. Tax Court - Taxation - 1943 - 1330 pages
...the estate or trust the amount of the Income of the estate or trust for Its taxable year \gr^hlcl1 la to be distributed currently by the fiduciary to the beneficiaries, and the amount o^^^ ' Income collected by a guardian of an Infant which Is to be held or distributed as the cJ —... | |
 | United States. Tax Court - Taxation - 1959 - 1470 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 jear which Is to be distributed currently by the fiduciary to the legatees, heirs, or beneficiaries,... | |
 | United States. Internal Revenue Service - Internal revenue - 1975 - 804 pages
...Income accumulated or held for future distribution under the terms of the will or trust; (c) 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 - Taxation - 1969 - 564 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, * * * Section 651 (a) provides : (a) DEDUCTION. — In the case of any trust the terms of which —... | |
 | Administrative law - 1968 - 404 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;... | |
 | Administrative law - 1966 - 404 pages
...Income accumulated or held for future distribution under the terms of the will or trust ; (c) 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... | |
 | Administrative law - 1970 - 428 pages
...Income accumulated or held for future distribution under the terms of the will or trust ; (c) 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... | |
 | Administrative law - 1967 - 416 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;... | |
 | Administrative law - 1949 - 774 pages
...accumulated or held for future distribution pursuant to the terms of the will or trust, (3) All other income of the estate or trust for its taxable year which is not to be distributed currently to legatees or other beneficiaries (see paragraph (a) (2) of this section),... | |
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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... 
