specific portion
Defined in 1 dictionary — Case Law
Definitions from Case Law
From 387 U.S. 213 - Northeastern Pennsylvania National Bank & Trust Co. v. United States · 1967Most cited · 127 citing opinions
There is no indication in the legislative history of the change from which one could conclude that Congress—in using the words 'all the income from a specific portion' in the statute—intended that the deduction afforded would be defeated merely because the 'specific portion' or the 'undivided part' was not expressed by the testator in terms of a 'fractional or percentile share' of the whole corpus.