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" ... 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 United States Court of Claims - Page 228
by United States. Court of Claims - 1928
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The Federal Reporter: With Key-number Annotations ..., Volume 269

1921
...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...
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The Federal Reporter

1925
...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...
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American Bankruptcy Reports: Reporting the Decisions and Opinions ..., Volume 4

1925
...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...
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Income Tax Procedure

Robert Hiester Montgomery - 1920
...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...
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Acts of the General Assembly of the State of Alabama

Alabama - 1919
...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...
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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 30 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...
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Income Tax Law: Analysis and Comment

Harris, Forbes & co., New York - 1919 - 153 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...
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Federal Taxes: Complete Digest of the Revenue Law, Fixing the Rates for 1918 ...

Ewell D. Moore - 1919 - 32 pages
...which tax is to be paid by the fiduciary, the tax shall not be paid by the fiduciary, but there must be included in computing the net income of each beneficiary...whether distributed or not, of the net income of the estate or trust for his accounting period. In such cases the beneficiary will, for the normal tax,...
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Taxation of Corporations and Personal Income in New York

Henry Montefiore Powell - 1919 - 400 pages
...estate during the period of administration or settlement, the tax shall not be paid by the fiduciary but there shall be included in computing the net income...his distributive share whether distributed or not. In such cases the income of a beneficiary of such estate or trust not a resident, shall be taxable...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1023 pages
...the net income of an estate or trust may be distributable to beneficiaries and if so there is to be included in computing the net income of each beneficiary...his distributive share, whether distributed or not, and in such cases the fiduciary is required to make a return showing the net income of the estate or...
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