 | Michigan. Legislature. House of Representatives - 1929 - 786 pages
...such income be taxable to the estate or trust or to the beneficiaries thereof. The net income of an 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... | |
 | United States. Court of Claims - 1948 - 886 pages
...propaganda, or otherwise attempting, to Influence legislation ; * • » • • SEC. 162. NUT INCOME. The net income of the estate or trust shall be computed...on the same 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,... | |
 | United States. Department of Justice - 1922 - 710 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," with one exception not material to the present question. Subsection... | |
 | 1926 - 1144 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... | |
 | George Edwin Holmes - 1919 - 1052 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... | |
 | Guaranty Trust Company of New York - 1919 - 664 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... | |
 | New York (N.Y.). Tax Commission - 1919 - 106 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... | |
 | Henry Montefiore Powell - 1919 - 708 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... | |
 | Alabama - 1919 - 1476 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 act for individual taxpayers, except that there shall also be allowed... | |
 | Harris, Forbes & co., New York - 1919 - 164 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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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... 
