| 1928 - 1130 pages
...fiduciary shall be responsible for making the return of income for the estate or trust for which he acts." "(c) In cases under paragraph (1), (2) or (3) of subdivision...estate or trust and shall be paid by the fiduciary." A "fiduciary" is defined in section 200 of both the Acts of Internal Revenue of 1918 and 1921 (Сотр.... | |
| 1926 - 1144 pages
...include for which the return is made. in the return a statement of each beneficiary's distributive share of such net income, whether or not distributed before...year for which the return is made. (c) In cases under paragraphs (c) In cases under paragraph (1), (2) or (3) of subdivision (a) (1), (2) or (3) of subdivision... | |
| 1925 - 1112 pages
...section the fiduciary shall include in the return a statement of each beneficiary's distributive share of such net income, whether or not distributed before...of the taxable year for which the return is made." Under subdivision (c) it is provided that the income described in paragraphs 1, 2, and 3 of subdivision... | |
| Robert Hiester Montgomery - 1920 - 1304 pages
...surtax. When tax is payable by the fiduciary. — LAW. Section 219. (c) In cases under paragraph (i), (2), or (3) of subdivision (a) the tax shall be imposed...estate or trust and shall be paid by the fiduciary." Payments to beneficiaries during period of administration not taxable to fiduciary. — .... in determining... | |
| Harris, Forbes & co., New York - 1919 - 164 pages
...fiduciary shall include in the return a statement of each INCOME TAX LAW beneficiary's distributive share of such net income, whether or not distributed before...net income of the estate or trust and shall be paid by""the fiduciary, except that in determining the net income of the estate of any deceased person during... | |
| New York (N.Y.). Tax Commission - 1919 - 106 pages
...section, the fiduciary shall include in the return a statement of each beneficiary's distributive share of such net income, whether or not distributed before...of the taxable year for which the return is made. 3. In cases under paragraphs a, b, and c of subdivision one, of this section, the tax shall be imposed... | |
| Henry Montefiore Powell - 1919 - 708 pages
...section, the fiduciary shall include in the return a statement of each beneficiary's distributive share of such net income, whether or not distributed before...of the taxable year for which the return is made. Income credited to beneficiary may be deducted. 3. In cases under paragraphs (a), (b), and (c) of subdivision... | |
| Alabama - 1919 - 1476 pages
...section, the fiduciary shall include in the return a statement of each beneficiary's distributive share of such net income, whether or not distributed before...of the taxable year for which the return is made. 3. In cases under paragraphs a. b, and c, of sub-division 1 of this section, the tax shall be imposed... | |
| Guaranty Trust Company of New York - 1919 - 664 pages
...section the fiduciary shall include in the return a statement of each beneficiary's distributive share of such net income, whether or not distributed before...of the taxable year for which the return is made. (4) Income which is to be distributed to the beneficiaries periodically, whether or not at regular... | |
| National City Company, United States - 1919 - 104 pages
...97) the fiduciary shall include in the return a statement of each beneficiary's distributive share of such net income, whether or not distributed before...of the taxable year for which the return is made. 99. (c) In cases under paragraph (1), (2), or (3) of subdivision (a) (par. 93-96) the tax shall be... | |
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