Statistics of Income: Fiduciary income tax returnsU.S. Treasury Department, 1954 |
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allocable allowed alternative tax amount on line Amount returns Thousand Amount Thousand dollars Balance line capital assets capital loss carryover charitable deduction Classifications and Terms computing decedent depreciation distributable net income distributions to beneficiaries dividends received estate or trust estate tax estates and trusts excess exemption Explanation of Classifications FIDUCIARY INCOME TAX fiduciary returns gain from sales gain or loss gains and losses governing instrument gross income Gross profit income of fiduciary Income tax liability Income Tax Returns Internal Revenue Code long-term capital gain loss from sales normal tax Number of Amount Number of returns partnership percent Rents and royalties reported returns Thousand dollars sale or exchange sales of capital Sample and Limitations Schedule D Schedule G short-term capital gain shown in line Table tax and surtax tax credit taxable and nontaxable taxable income taxpayer tion total income classes total of column trade or business trust instrument