 | United States. Court of Claims, Audrey Bernhardt - 1949 - 832 pages
...as provided in section 183 (b). SEC. 183. COMPUTATION OF PARTNERSHIP INCOME. (a) GENERAL RULE. — The net income of the partnership shall be computed in the same manner and on the same basis as in the case of an individual, except as provided in subsections (b) and (c) . (b) SEGREGATION... | |
 | United States. Court of Claims - 1940 - 760 pages
...(d) the method of computing the net income of the partnership is prescribed. It is provided that it "shall be computed in the same manner and on the same basis as provided in section 212, except that the deduction provided in paragraph (11) of subdivision (a) of section 214... | |
 | United States. Court of Claims - 1928 - 766 pages
...for making the returns of income of the estate or trust for which he acts, and the net income is to be computed in the same manner and on the same basis as provided in section 212, with an exception not material here. In cases arising under paragraph (4) the fiduciary... | |
 | United States. Department of Justice - 1922 - 710 pages
...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 (c) provides that... | |
 | 1926 - 1144 pages
...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 of the deduction authorized... | |
 | Robert Hiester Montgomery - 1920 - 1304 pages
...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,'' .... REGULATION. The "period of administration or settlement of the estate" is the period... | |
 | Henry Montefiore Powell - 1919 - 708 pages
...shall be liable for income tax only in their individual capacity. There shall be included in computing the net income of each partner his distributive share,...income of the partnership shall be computed in the same Appendix II 635 manner and on the same basis as provided in computing the net income of individuals... | |
 | Guaranty Trust Company of New York - 1919 - 664 pages
...income embraced in his personal return for the taxable year 1918 to which the rates for 1917 apply. (d) The net income of the partnership shall be computed...the same manner and on the same basis as provided in section 212 except that the deduction provided in paragraph (11) of subdivision (a) of section 214... | |
 | National City Company, United States - 1919 - 104 pages
...embraced in his personal return for the taxable year 1918 to which the rates for 1917 apply. 91. (d) The net income of the partnership shall be computed...the same manner and on the same basis as provided in Section 212 (par. 45-4"/), except that the deduction provided in paragraph (11) of subdivision (a)... | |
 | George Edwin Holmes - 1919 - 1048 pages
...income embraced in his personal return for the taxable year 1918 to which the rates for 1917 apply. (d) The net income of the partnership shall be computed...the same manner and on the same basis as provided in section 212 except that the deduction provided in paragraph (11) of subdivision (a) of section 214... | |
| |
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... 
