 | United States. Court of Claims - 1948 - 886 pages
...Influence legislation ; * • » • • SEC. 162. NUT INCOME. 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, except that — (a) There shall be allowed as a deduction (in lieu of the deduction for charitable, etc., contributions... | |
 | United States. Court of Claims, Audrey Bernhardt - 1949 - 832 pages
...incomes as individuals for tax purposes. Section 183 of the bill provides that the net income of a partnership shall be computed in the same manner and...on the same basis as in the case of an individual (the same as the rule of the prior acts), with the following exception: (1) The partnership is required... | |
 | United States. Court of Claims - 1941 - 708 pages
...kind of property held in trust, * * * and Section 162 provides: 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, * * * with certain exceptions not material here. Section 23 specifies the deductions from gross income... | |
 | 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 in the same manner and on the same basis as provided in section 212 except that the deduction provided in paragraph (11) of subdivision... | |
 | Harris, Forbes & co., New York - 1919 - 164 pages
...1917 apply. to File Return Fiscal Year Beginning i 1917 and Ending in 1918 THE INCOME TAX LAW ME W (d) The net income of the partnership 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... | |
 | 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 in the same manner and on the same basis as provided in section 212 except that the deduction provided in paragraph (11) of subdivision... | |
 | 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 in the same manner and on the same basis as provided in Section 212 (par. 45-4"/), except that the deduction provided in paragraph... | |
 | Alabama - 1919 - 1476 pages
...return stating the gross receipts and net gains or profits of the partnership for any taxable year. The net income of the partnership shall be computed in the same manner and on the same basis as provided in computing the net income of individuals, except that the deduction provided... | |
 | New York (N.Y.). Tax Commission - 1919 - 106 pages
...return stating the gross receipts and net gains or profits of the partnership for any taxable year. The net income of the partnership shall be computed in the same manner and on the same basis as provided in computing the net income of individuals except that the deduction provided... | |
 | Henry Montefiore Powell - 1919 - 708 pages
...return stating the gross receipts and net gains or profits of the partnership for any taxable year. The net 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... | |
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The net income of the Common Trust Fund shall be computed in the same manner and on the same basis as in the case of an individual... 
