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" ... any part of the gross income which, pursuant to the terms of the will or deed creating the trust... "
Internal Revenue. Hearing ... May 9-27, 1921 - Page 532
by United States U.S. Congress. Senate. Committee on finance - 1921 - 789 pages
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The Code of Federal Regulations of the United States of America ..., Book 2

Administrative law - 1940 - 1806 pages
...etc., contributions authorized by section 23 (o) ) any part of the gross Income, without limitation, which pursuant to the terms of the will or deed creating the trust, Is during the taxable year paid or permanently set aside for the purpose and In the manner specified in section 23 (o), or IB to be...
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The Code of Federal Regulations of the United States of America Having ...

Administrative law - 1939 - 1030 pages
...etc., contributions authorized by section 23 (o)) any part of the gross income, without limitation, which pursuant to the terms of the will or deed creating the trust, is during the taxable year paid or permanently set aside for the purposes and in the manner specified in section 23 (o), or is to be...
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United States Code, Volume 3

United States - Law - 1953 - 1744 pages
...etc., contributions authorized by section 23 (o) ) any part of the gross income, without limitation, which pursuant to the terms of the will or deed creating the trust, is during the taxable year paid or permanently set aside for the purposes and in the manner specified in section 23 (o) , or is to...
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Treasury Decisions Under Internal Revenue Laws ..., Volume 21, Issues 2783-2958

United States. Internal Revenue Service, United States. Office of Commissioner of Internal Revenue - Taxation - 1922 - 1098 pages
...allowed as a deduction, without limitation, any part of the gross income which, pursuant to the terms pi the will or deed creating the trust, is during the taxable year paid or permanently set aside for the purposes and in the manner specified in paragraph (11) of subdivision...
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Tax Cases Decided with Opinions

United States. Supreme Court - Taxation - 1945 - 446 pages
...etc., contributions authorized by section 23 (o) ) any part of the gross income, without limitation, which pursuant to the terms of the will or deed creating the trust, is during the taxalile year paid or permanently set aside for the purposes and in the manner specified in Action...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - Government publications - 1944 - 336 pages
...etc., contributions authorized by section 23 (o)) any part of the gross income, without limitation, which pursuant to the terms of the will or deed creating the trust is during the taxable year paid or permanently set aside for the purposes and in the manner specified in section 23 (o), or is to be...
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Federal Income, Estate and Gift Tax Laws, Correlated

United States, Walter Elbert Barton - Gifts - 1944 - 1286 pages
...etc., contributions authorized by section 23 (o)) any part of the gross income, without limitation, which pursuant to the terms of the will or deed creating the trust, is during the taxable year paid or permanently set aside for the purposes and in the manner specified in section 23 (o), or is to be...
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Statistics of Income from Returns of Net Income

United States. Internal Revenue Service - Income - 1944 - 358 pages
...A so a» to include as beneficiaries persons for whose benefit amounts of charitable contributions which pursuant to the terms of the will or deed creating the trust are during the taxable year paid or permanently set aside as provided in section 162(a). If any part...
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Individual Income Tax Provisions of the Internal Revenue Code (second ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...etc., contributions authorized by section 23 (o)) any part of the gross income, without limitation, which pursuant to the terms of the will or deed creating the trust is during the taxable year paid or permanently set aside for the purposes and in the manner specified in section 23 (o), or is to be...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - Income tax - 1946 - 428 pages
...etc., contributions authorized by section 23 (o)) any part of the gross income, without limitation, which pursuant to the terms of the will or deed creating the trust is during the taxable year paid or permanently set aside for the purposes and in the manner specified in section 23 (o), or is to be...
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