 | Robert Hiester Montgomery - 1923 - 1760 pages
...others are not, the fiduciary in every case is required to make a return of income The net income of an estate or trust shall be computed in the same manner and on the same basis as the net income of an individual, except that in place of the deduction allowed individuals... | |
 | United States. Internal Revenue Service - 1931 - 502 pages
...(relating to income for benefit of the grantor). For return made by beneficiary, see section 143. SEC. 162. NET INCOME. The net income of the estate or trust...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. Bureau of Internal Revenue - 1933 - 452 pages
...(relating to income for benefit of the grantor). For return made by beneficiary, see section 142. SEC. 162. NET INCOME. The net income of the estate or trust...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. Supreme Court - 1934 - 816 pages
...shall be computed upon the net income of the estate or trust, and shall be paid by the fiduciary. 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 . . . Opinion of the Court. 290 US which lay... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...businesses, see section 45. SEC. 183. COMPUTATION OF PARTNERSHIP INCOME. 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. ART. 183-1. Computation of partnership income. The net income of the partnership shall be computed... | |
 | United States, Walter Elbert Barton - 1950 - 1126 pages
...Beginning in 1949 Beginning in 1948 Sec. 183. (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), (c), and (d). Seo. 183. (b) Segregation of items. Sec. 183. (b)... | |
 | United States. Internal Revenue Service - 1951 - 2286 pages
...individuals apply also to the income of estates and trusts. The net income of an estate or trust is computed in the same manner and on the same basis as in the case of Preliminary report 1947 109, 997 973, 583 5Э9, 244 173, 071 1946 121, 725 1,065,765 594, 924 205,... | |
 | United States. Tax Court - 1951 - 1658 pages
...under the terms of the will, to pay the trust income to the beneficiary in the interim 1 Sec. 162. The net Income of the estate or trust shall be computed In the sam« manner and on the same basis as In the case of an Individual, except tbat *... | |
 | United States. Tax Court - 1952 - 1712 pages
...distribution of corpus. Relying on that case we hold that petitioner is not taxable on any amounts of 1 SEC. 162. NET INCOME. The net Income of the estate or trust...same basis as In the case of an Individual, except thnt (a) There shall be allowed as a deduction (In lieu of tbe deduction for charitable, etc.,... | |
 | United States. Tax Court - 1952 - 1718 pages
...distribution of corpus. Relying on that case we hold that petitioner is not taxable on any amounts of 1 SEC. 162. NET INCOME. The net Income of the estate or trust shall he computed In the same manner and on the same basis as In the case of an Individual, except thnt ... | |
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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... 
