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" ... his distributive share, 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 the basis of a period different from that upon the basis of which the net... "
Laws of the State of New York - Page 1435
by New York (State) - 1921
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Cases Decided in the United States Court of Claims, Volume 90

United States. Court of Claims - 1940
...individual capacity. It then provides that each partner, in computing his net income, shall include "his distributive share, whether distributed or not, of the net income of the partnership * * *." In subsection (d) the method of computing the net income of the partnership is prescribed....
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Cases Decided in the United States Court of Claims, Volume 63

United States. Court of Claims - 1928
...paid by the fiduci'ary, but (here 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 }rear. or, if his net income for such taxable year is computed upon...
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The Federal Reporter

1925
...heir, or (d) provides that: "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." 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
...their individual capacity only, and that there shall be included in computing the net income of each partner his distributive share, whether distributed...income of the partnership for the taxable year, or, if bis net income is computed upon the basis of a period different from the basis upon which the net income...
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Income Tax Procedure

Robert Hiester Montgomery - 1920
...beneficiary his distributive share, whether distributed or not, of the net income of the estate or trust for the taxable year, or, if his net income for such...that upon the basis of which the net income of the estate or trust is computed, then his distributive share of the net income of the estate or trust for...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1023 pages
...beneficiary his distributive share, whether distributed or not, of the net income of the estate or trust for the taxable year, or, if his net income for such...upon the basis of a period different from that upon tbn basis of which the net income of the estate or trust is computed, then his distributive share of...
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The State Department Reports of the State of New York, Volume 20, Issues 115-120

New York (State) - 1919
...of the Comptroller. 32. // one is a member of a partnership and calculates his " net income " upon a basis of a period different from that upon the basis...of which the " net income " of the partnership is comimted, what must he return as his share of the " net income " of the partnership? He is required...
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Federal Taxes: Complete Digest of the Revenue Law, Fixing the Rates for 1918 ...

Ewell D. Moore - 1919 - 32 pages
...be paid by the fiduciary, but there must 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 his accounting period. In such cases the beneficiary will, for the normal tax,...
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Acts of the General Assembly of the State of Alabama

Alabama - 1919
...paid by the fiduciary, but 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, 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
...paid by the fiduciary, but 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, or, if his net income for such taxable year is computed upon...
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