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" 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. 330
авторы: United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management Generally - 1979 - Страниц: 383
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United States Code, Том 11

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...
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The Code of Federal Regulations of the United States of America

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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

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)...
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The Code of Federal Regulations of the United States of America

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),...
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Internal Revenue Cumulative Bulletin, Часть 2

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),...
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Internal Revenue Bulletin: Cumulative bulletin

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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

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...
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Miscellaneous Tax Bills: Hearing Before the Subcommittee on Miscellaneous ...

United States. Congress. House. Committee on Ways and Means. Subcommittee on Miscellaneous Revenue Measures - 1978 - Страниц: 162
...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...trust, but is an exempt organization under section 501 (c) (3) of the Code. Because the foundation may only make grants to the charitable organizations...
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Code of Federal Regulations: Containing a Codification of Documents of ...

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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Miscellaneous Tax Bills: Hearing Before the Subcommittee on Miscellaneous ...

United States. Congress. House. Committee on Ways and Means. Subcommittee on Miscellaneous Revenue Measures - 1978 - Страниц: 172
...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...amounts transferred in trust before May 27, 1969. The Hormcl Foundation is not a non-exempt charitable trust, but is an exempt organization under section...
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