 | United States. Court of Claims, Audrey Bernhardt - 1954 - 918 páginas
...beneficiary or accumulated, 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 gald or credited during such year to any legatee, heir, or beneficiary, ut the amount so allowed... | |
 | United States. Court of Claims - 1937 - 786 páginas
...individual, except that there shall be allowed as an additional deduction, in computing the net income of the trust, the amount of the income of the estate or trust for its taxable year which is to l>e distributed currently to the beneficiary. The gain of $44.470.9-4 involved in this case was derived... | |
 | United States. Court of Claims, Audrey Bernhardt - 1949 - 832 páginas
...Higginson was improperly increased in the amount of $1,059.54. This amount was neither "income of the * * * trust for its taxable year which is to be distributed currently by the fiduciary to the beneficiaries" under Internal Revenue Code, § 162 (b), nor "income of the * * * trust for its taxable year which... | |
 | United States. Court of Claims - 1945 - 952 páginas
...Opinion of the Court Mrs. Tree and Marshall Field III, gave their payments the character of "income which is to be distributed currently by the fiduciary to the beneficiaries," and hence not taxable to the trustees under section 162 (b) of the Revenue Act of 1928 (45 Stat. 791, 838.)... | |
 | 1943 - 1224 páginas
[ Lo sentimos, el contenido de esta página está restringido. ] | |
 | 1935 - 1166 páginas
[ Lo sentimos, el contenido de esta página está restringido. ] | |
 | 1944 - 1218 páginas
[ Lo sentimos, el contenido de esta página está restringido. ] | |
 | 1926 - 1144 páginas
...beneficiary or accumulated, 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... | |
 | 1945 - 1204 páginas
[ Lo sentimos, el contenido de esta página está restringido. ] | |
 | Montana - 1955 - 1080 páginas
[ Lo sentimos, el contenido de esta página está restringido. ] | |
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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... 
