Search Images Maps Play YouTube News Gmail Drive More »
Sign in
Books Books
" ... there shall be included in computing the net income of each beneficiary his distributive share, whether distributed or not, of the net income of the estate or trust for the taxable year... "
Cases Decided in the Court of Claims of the United States - Page 228
by United States. Court of Claims - 1928
Full view - About this book

The Federal Reporter, Volume 269

1921 - 1056 pages
...cases coming under paragraph (4) of subdivision (a) : "The tax shall not be paid by the fiduciary, but there shall be Included In computing the net income...whether distributed or not, of the net income of the estate or trust for the taxable year." The trust is substantially identical with the one under consideration...
Full view - About this book

The Federal Reporter

1925 - 1112 pages
...deducted the amount of any income properly paid or credited to any legatee, heir, or (d) provides that: "There shall be included in computing the net income...whether distributed or not, of the" net income of the estate or trust for the taxable year." A regulation of the Treasury Department has construed and interpreted...
Full view - About this book

American Bankruptcy Reports: Reporting the Decisions and Opinions ..., Volume 4

1925 - 1344 pages
...individual capacity only, and that there shall be included in computing the net income of each partner his distributive share, whether distributed or not, of the net income of the partnership for the taxable year, or, if bis net income is computed upon the basis of a period different...
Full view - About this book

Income Tax Procedure

Robert Hiester Montgomery - 1920 - 1304 pages
...net income upon which tax is to be paid by the fiduciary, the tax shall not be paid by the fiduciary, but there shall be included in computing the net income...whether distributed or not, of the net income of the estate or trust for the taxable year, or, if his net income for such taxable year is computed upon...
Full view - About this book

Prentice-Hall Tax Service for 1919 (Classic Reprint)

Prentice-Hall Inc - 1919 - 640 pages
...periodically, whether or not at regular intervals * * * the tax shall not be paid by the fiduciary, but there shall be included in computing the net income...whether distributed or not, of the net income of the estate or trust for the taxable year." fl 463. In the case before the court in Crocker vs. Malley the...
Full view - About this book

Acts of the General Assembly of the State of Alabama

Alabama - 1919 - 1476 pages
...net income upon which tax is to be paid by the fiduciary, the tax shall not be paid by the fiduciary, but there shall be included in computing the net income...whether distributed or not, of the net income of the estate or trust for the taxable year, or, if his net income for the taxable year is computed upon the...
Full view - About this book

Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 664 pages
...net income upon which tax is to be paid by the fiduciary, the tax shall not be paid by the fiduciary, but there shall be included in computing the net income...whether distributed or not, of the net income of the estate or trust for the taxable year, or, if his net income for such taxable year is computed upon...
Full view - About this book

United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 pages
...net income upon which tax is to be paid by the fiduciary, the tax shall not be paid by the fiduciary, but there shall be included in computing the net income...whether distributed or not. of the net income of the estate or trust for the taxable year, or, if his net, income for such taxable year is computed upon...
Full view - About this book

Report for the Year Ending ...

New York (N.Y.). Tax Commission - 1919 - 106 pages
...income upon which tax is to be paid by the fiduciary, the tax shall not he. paid by the fiduciary, but there shall be included in computing the net income...whether distributed or not. of the net income of the estate or trust for the taxable year, or, if his net income for such taxable year is computed upon...
Full view - About this book

Income Tax Law: Analysis and Comment

Harris, Forbes & co., New York - 1919 - 164 pages
...net income upon which tax is to be paid by the fiduciary, the tax shall not be paid by the fiduciary, but there shall be included in computing the net income...whether distributed or not, of the net income of the estate or trust for the taxable year, or, if his net income for such taxable year is computed upon...
Full view - About this book




  1. My library
  2. Help
  3. Advanced Book Search
  4. Download EPUB
  5. Download PDF