 | New York (State) - Session laws - 1920 - 1190 pages
...in this article for individual taxpayers, except that there shall also be allowed as a deduction any part of the gross income which pursuant to the terms...creating the trust, is during the taxable year paid to or permanently set aside for the United States, any state, territory, or any political subdivision... | |
 | United States. Court of Claims - Law reports, digests, etc - 1940 - 772 pages
...subdivision (a) of section 214) any part of the gross income, Opinion of the Court without limitation, which pursuant to the terms of the will or deed creating...purposes and in the manner specified in paragraph (10) of subdivision (a) of section 214, or is to pe used exclusively for religious, charitable, scientific,... | |
 | Law reports, digests, etc - 1926 - 1144 pages
...deduction (in lieu of the deduction authorized by paragraph (11) of subdivision (a) of section (214) any part of the gross income which, pursuant to the terms...creating the trust, is during the taxable year paid to or permanently set aside for the Act of 1917. Sec. 2. (b) Income received by estates of deceased... | |
 | New York (State). Comptroller's Office - Finance - 1919 - 24 pages
...that provided for individual taxpayers, except that there shall also be allowed as a deduction any part of the " gross income " which, pursuant to the...creating the trust, is, during the taxable year, paid to or permanently set aside for (a) the United States, any state, territory, or any political subdivision... | |
 | New York (N.Y.). Tax Commission - Taxation - 1919 - 106 pages
...in this article for individual taxpayers, except that there shall also be allowed as a deduction any part of the gross income which pursuant to the terms...creating the trust, is during the taxable year paid to or permanently set aside for the United States, any State, territory, or any political subdivision... | |
 | George Edwin Holmes - Excess profits tax - 1919 - 1052 pages
...deduction (in lieu of the deduction authorized by paragraph (11) of subdivision (a) of section 214) any part of the gross income which, pursuant to the terms...creating the trust, is during the taxable year paid to or permanently set aside for the United States, any State, Territory, or any political subdivision... | |
 | Guaranty Trust Company of New York - Canada - 1919 - 664 pages
...deduction (in lieu of the deduction authorized by paragraph (11) of subdivision (a) of section 214) any part of the gross income which, pursuant to the terms...creating the trust, is during the taxable year paid to or permanently set aside for the United States, any State. Territory, or any political subdivision... | |
 | Harris, Forbes & co., New York - Income tax - 1919 - 164 pages
...deduction (in lieu of the deduction authorized by paragraph (11) of subdivision (a) of section (214) any part of the gross income which, pursuant to the terms...creating the trust, is during the taxable year paid to or permanently set aside for the United States, any State, Territory, or any political subdivision... | |
 | National City Company, United States - Internal revenue law - 1919 - 104 pages
...lieu of the deduction authorized by paragraph (11) of subdivision (a) of Section 214 (par. 72) any part of the gross income which, pursuant to the terms...creating the trust, is during the taxable year paid to or permanently set aside for the United States, any state, territory or any political subdivision... | |
 | Henry Montefiore Powell - Corporations - 1919 - 708 pages
...in this article for individual taxpayers, except that there shall also be allowed as a deduction any part of the gross income which pursuant to the terms...creating the trust, is during the taxable year paid to or permanently set aside for the United States, any state, territory, or any political subdivision... | |
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... (a) There shall be allowed as a deduction (in lieu of the deduction for charitable, 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... 
