 | 1999 - 588 pages
...thereunder. (6) Where, pursuant to subpart E of part 1 of subchapter J (sections 671 through 678), the grantor of a trust or another person is treated...The principles of this section may be illustrated by the following examples in each of which it is assumed that none of the distributions are accumulation... | |
 | 1994 - 572 pages
...thereunder. (6) Where, pursuant to subpart E of part 1 of subchapter J (sections 671 through 678), the grantor of a trust or another person is treated...portion of the trust to the extent such items are §1.58-3 taken into account under section 671 and the regulations thereunder. Any remaining portion... | |
 | 2000 - 696 pages
...trust, there shall be included in computing the items of tax preference of such person those }tems of income, deductions, and credits against tax of...The principles of this section may be illustrated by the following examples in each of which it is assumed that none of the distributions are accumulation... | |
 | 1998 - 584 pages
...thereunder. (6) Where, pursuant to subpart E of part 1 of subchapter J (sections 671 through 678), the grantor of a trust or another person is treated...deductions, and credits against tax of the trust which are §1.58-3 attributable to that portion of the trust to the extent such items are taken into account... | |
 | 1977 - 568 pages
...there shall then be included in computing the taxable income and credits of the grantor or the other person those items of income, deductions, and credits...attributable to that portion of the trust to the extent that such items would be taken into account under this chapter in computing taxable income or credits... | |
 | 1976 - 536 pages
...there shall then be Included In computing the taxable Income and credits of the grantor or the other person those Items of Income, deductions, and credits...attributable to that portion of the trust to the extent that such Items would be taken Into account under this chapter In computing taxable Income or credits... | |
 | 1971 - 748 pages
...there shall then be included in computing the taxable income and credits of the grantor or the other person those items of income, deductions, and credits...trust which are attributable to that portion of the truet to the extent that such items would be taken into account under this chapter in computing taxable... | |
 | 1993 - 670 pages
...attributable. Therefore, section 671 requires that in computing the tax liability of the grantor the income, deductions, and credits against tax of the trust which are attributable to such portion shall be taken into account. Thus, the grantor has received $160,000 of income and is... | |
 | 1992 - 572 pages
...attributable. Therefore, section 671 requires that in computing the tax liability of the grantor the income, deductions, and credits against tax of the trust which are attributable to such portion shall be taken into account. Thus, the grantor has received $160,000 of income and is... | |
 | United States. Internal Revenue Service - 1963 - 1436 pages
...owner of any portion of a trust, there shall be included in computing his taxable income and credits those items of income, deductions, and credits against...attributable to that portion of the trust to the extent that such items would be taken into account in computing the taxable income or credits of an individual.... | |
| |
... there shall then be included in computing the taxable income and credits of the grantor or the other person those items of income, deductions, and credits against tax of the trust which are attributable to that portion of the trust to the extent that... 
