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" INCOME. The net income of the estate or trust shall be computed in the same manner and on the same basis as in the case of an individual... "
Reports of the U.S. Board of Tax Appeals - Page 357
by United States. Board of Tax Appeals - 1939
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Cases Decided in the United States Court of Claims ... with ..., Volume 139

United States. Court of Claims, Audrey Bernhardt - 1958
...sections of the Internal Revenue Code of 1939 are section 162 and section 23 (a) (2) which follow : Sec. 162. NET INCOME. The net income of the estate or trust...basis as in the case of an individual, except that * * * Sec. 23. DEDUCTIONS FROM GROSS INCOME. In computing net income there shall be allowed as deductions...
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Cases Decided in the United States Court of Claims, Volume 111

United States. Court of Claims - 1948
...carrying on propaganda, or otherwise attempting, to Influence legislation ; * SEC. 162. NUT INCOME. The net income of the estate or trust shall...basis as In the case of an Individual, except that (a) There shall be allowed as a deduction (in lieu of the deduction for charitable, etc., contributions...
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Cases Decided in the United States Court of Claims, Volume 92

United States. Court of Claims - 1941
...the income of estates or of any kind of property held in trust, * * * and Section 162 provides: The net income of the estate or trust shall be computed...on the same basis as in the case of an individual, * * * with certain exceptions not material here. Section 23 specifies the deductions from gross income...
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Cases Decided in the United States Court of Claims, Volume 83

United States. Court of Claims - 1937
...recover in either action. Section 162 of the Revenue Act of 1928 provides that the net income of an estate or trust shall be computed in the same manner...basis as in the case of an individual, except that there shall be allowed as an additional deduction, in computing the net income of the trust, the amount...
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Cases Decided in the United States Court of Claims ... with ..., Volume 113

United States. Court of Claims, Audrey Bernhardt - 1949
...individuals for tax purposes. Section 183 of the bill provides that the net income of a partnership shall be computed in the same manner and on the same basis as in the case of an individual (the same as the rule of the prior acts), with the following exception: (1) The partnership is required...
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Official Opinions of the Attorneys General of the United States: Advising ...

United States. Department of Justice - 1922
...shall be responsible for making the return of income for the estate or trust for which he acts. The net income of the estate or trust shall be computed in the same manner and on the same basis as provided in section 212," with one exception not material to the present question. Subsection...
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Acts of the General Assembly of the State of Alabama

Alabama - 1919
...shall be responsible for making the return of income for the estate or trust for which he acts. The net income of the estate or trust shall be computed in the same manner and on the same basis as provided in this act for individual taxpayers, except that there shall also be allowed...
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Income Tax Law: Analysis and Comment

Harris, Forbes & co., New York - 1919 - 153 pages
...shall be responsible for making the return of income for the estate or trust for which he acts. The net income of the estate or trust shall be computed in the same manner and on the same basis as provided in section 212, except that there shall also be allowed as a deduction (in lieu...
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Taxation of Corporations and Personal Income in New York

Henry Montefiore Powell - 1919 - 400 pages
...shall be responsible for making the return of income for the estate or trust for which he acts. The net income of the estate or trust shall be computed in the same manner and on the same basis as provided in this article for individual taxpayers, except that there shall also be allowed...
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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 30 pages
...shall be responsible for making the return of income for the estate or trust for which he acts. The net income of the estate or trust shall be computed in the same manner and on the same basis as provided in section 212, except that there shall also be allowed as a deduction (in lieu...
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