[Download] "Commissioner of Internal Revenue v. ." by United States Court of Appeals for the Third Circuit ~ eBook PDF Kindle ePub Free

eBook details

Title: Commissioner of Internal Revenue v. .
Author : United States Court of Appeals for the Third Circuit
Release Date : January 03, 1944
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 64 KB

Description

The question raised by the pending petitions for review is whether income retained by trustees in order to pay carrying charges upon unproductive trust real estate constitutes an allowable deduction under Sec. 162 (b) of the Revenue Act of 1936, 26 U.S.C.A. Int. Rev. Acts, page 893, in ascertaining the income taxable to the beneficiaries as distributable.