In the case of a trust which is not exempt from tax under section 501(a), not all of the unexpired interests in which are devoted to one or more of the purposes described in section 170(c)(2)(B), and which has amounts in trust for which a deduction was... Technical Corrections Act of 1979: Hearing Before the Subcommittee on ... - Стр. 330авторы: United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management Generally - 1979 - Страниц: 383Полный просмотр - Подробнее о книге
| United States - 1983 - Страниц: 968
...unexpired interests in which are devoted to one or more of the purposes described in section 170(c)(2XB), and which has amounts in trust for which a deduction was allowed under section 170. 545(b)(2), 556(b)(2), 642(c). 2055, 2106(a)(2), or 2522, section 507 (relating to termination... | |
| 1978 - Страниц: 780
...interests in which are devoted to one or more of the purposes described in section ПО(с)(2)(В), and which has amounts in trust for which a deduction was allowed under section 170, 545(b)(2). 556(b)(2>, 642(c), 2055, 2106(a)(2), or 2522, section 507 (relating to termination... | |
| 1981 - Страниц: 774
...section) under section 170, 545(b)(2), 556(b)(2), 642(c), 2055, 2106(a)(2), or 2522. A trust is one which has amounts in trust for which a deduction was allowed under section 642(c) within the meaning of section 4947(a)(2) once a deduction is allowed under section 642(c)... | |
| 1983 - Страниц: 816
...unexpired interests in which are devoted to one or more of the purposes described in section 17<KcX2XB), and which has amounts in trust for which a deduction was allowed (within the meaning of paragraph (a) of this section) under section 170. 545(b)(2), 556(b)(2), 642(c),... | |
| United States. Internal Revenue Service - 1976 - Страниц: 720
...interests in which are devoted to one or more of the purposes described in section I70(c) (2) (B), and which has amounts in trust for which a deduction was allowed (within the meaning of paragraph (a) of this section) under section 170, 545 (b)(2), 556(b)(2), 642(c),... | |
| United States. Internal Revenue Service - 1970 - Страниц: 744
...interests in which are devoted to one or more of the purposes described in section 170 (c) (2) (B) , and which has amounts in trust for which a deduction was allowed under section 170, 545 (b) (2) , 556 (b) (2), 642 (c), 2055, 2106 (a) (2), or 2522, section 507 (relating... | |
| 1977 - Страниц: 746
...organized on the day on which it first becomes subject to this paragraph. (2) Split-interest trusts. In the case of a trust which is not exempt from tax...amounts in trust for which a deduction was allowed under section 170, 545(b)(2), 556(b)(2), 642(0, 2055, 2106(a)(2). or 2522, section 507 (relating to termination... | |
| 1978 - Страниц: 810
...organized on the day on which it first becomes subject to this paragraph. (2) Split-interest trusts. In the case of a trust which is not exempt from tax...amounts in trust for which a deduction was allowed under section 170, 545(b)(2), 556(b)(2), 642(c), 2055, 2106(a)(2), or 2522, section 507 (relating to termination... | |
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