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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... "
Reports of the U.S. Board of Tax Appeals - Page 357
by United States. Board of Tax Appeals - 1939
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Treasury and Post Office Departments Appropriations, 1954 ..., Volumes 71-954

United States. Congress. Senate. Committee on Appropriations - 1953 - 363 pages
...FUNDS. ******* (d) Computation of Common Trust Fund Income. — The net income of the common trust, fund shall be computed in the same manner and on the same basis as in tlie case of an individual, except that — • **••*• (3) The so-called "charitable contribution"...
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Welfare and Pension Plans Investigation ...: Hearings ... on S. Res. 40 ...

United States. Congress. Senate. Committee on Labor and Public Welfare - 1955
...such share. (d) COMPUTATION OF COMMON TRUST FUND INCOME. — 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 except that — (1) There shall be segregated the gains and losses from sales or exchanges of capital assets ;...
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Welfare and Pension Plans Investigation, Part 3

United States. Congress. Senate. Committee on Labor and Public Welfare - 1956 - 1633 pages
...such share. (<Z) COMPUTATION OF COMMON TKUST FUND INCOME. — 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 except that — (1) There shall be segregated the gains and losses from sales or exchanges of capital assets ;...
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Welfare and Pension Plans Investigation: Hearings Before the ..., Parts 1-3

United States. Congress. Senate. Committee on Labor and Public Welfare. Subcommittee on Welfare and Pension Funds - 1955 - 1633 pages
...(il) COMPUTATION OF COMMON TRUST FUND INCOME.- — The net income of the Common Trust Fund shall lie computed in the same manner and on the same basis as in the case of an individual except that — (1) There shall be segregated the gains and losses from sales or exchanges of capital assets ;...
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Reports of the Tax Court of the United States, Volume 28

United States. Tax Court - 1958
...tbe decedent's estate of such right. •SEC. 162. NET INCOME. The net Income of the estate or (rust shall be computed in the same manner and on the same basis as In tbe case of an Individual, except that — • •••••• (b) There shall be allowed as an...
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The Code of Federal Regulations of the United States of America

1960
...both contracting countries, the term "tax attributable" to property has the same meaning and is to be computed in the same manner and on the same basis as in paragraph (b) of this section, subject to the following adjustment. Where credit is allowed by a contracting...
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Cases Decided in the United States Court of Claims ... with ..., Volume 146

United States. Court of Claims, Audrey Bernhardt - 1961
...the Internal Revenue Code of 1939, 26 USC (1952 ed.) §162(a), provides, in the part here pertinent : 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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1961
...participant. § 1.584—3 Computation of common trust fund income. The taxable 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, except that : (a) No deduction shall be allowed under section 170 (relating to charitable, etc., contributions...
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Internal Revenue Code of 1954, as Amended and in Force on January 3, 1961

United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1148 pages
...such share. (d) COMPUTATION OF COMMON TRUST FUND INCOME. — The taxable income of a common trust fund ry without payment of tax or affixing stamps thereto,...under such regulations and the filing of such bon — (1) there shall be segregated the gains and losses from sales or exchanges of capital assets; (2)...
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Reports of the Tax Court of the United States, Volume 33

United States. Tax Court - 1961
...Revenue Code of 1939, as amended by section lll(b) of the Revenue Act of 1942, provides : SEC. 102. NET INCOME. The net Income of the estate or trust shall be computed In the game manner and on the same baels as In the case of an Individual, except that — • *•**• •...
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