§ 273. Holders of life or terminable interest
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Amounts paid under the laws of a State, the District of Columbia, a possession of the United States, or a foreign country as income to the holder of a life or terminable interest acquired by gift, bequest, or inheritance shall not be reduced or diminished by any deduction for shrinkage (by whatever name called) in the value of such interest due to the lapse of time.
(Aug. 16, 1954, ch. 736, 68A Stat. 83; Pub. L. 94–455, title XIX, § 1901(c)(2), Oct. 4, 1976, 90 Stat. 1803.)
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- Public Law 270authorizing the Secretary of the Interior to issue patents for lands held under color of title”, approved June 30, 1948 (Public Law 856, Eightieth Congress), is amended by striking out “within [62 Stat. 1171](/us/stat/62/1171).five years after passage of this Act” and inserting in lieu thereof “with
- Public Law 555
- Public Law 554
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- Aug. 16, 1954, ch. 736
- 68A Stat. 83
- Pub. L. 94–455, title XIX, § 1901(c)(2)
- 90 Stat. 1803
- Pub. L. 94–455
- section 1901(d) of Pub. L. 94–455
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§ 273
Holders of life or terminable interest
Stat.×5
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 83
Pub. L.Pub. L. 94–455, title XIX, § 1901(c)(2)
Stat.90 Stat. 1803
Pub. L.Pub. L. 94–455
Cites 7 · showing 6Cited by 5 across 1 source