| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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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