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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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Reports of the Tax Court of the United States, Volume 33

United States. Tax Court - 1961
...present value > BBC. 162. NET INCOME. The net Income of the estate or trust shall be computed In the Bame manner and on the same basis as In the case of an Indlvldnnl. except that — • ••*••• (e) Amounts allowable nnder section 812 (b) as a deduction...
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Authority Over the Trust Powers of National Banks and National Bank Branches ...

United States. Congress. House. Committee on Banking and Currency, United States. Congress. House. Committee on Banking and Currency. Subcommittee No. 1 - 1962 - 22 pages
...such share. (d) COMPUTATION OF COMMON TRUST FUND INCOME. — The taxable income of a 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; (2)...
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Authority Over the Trust Powers of National Banks and National Bank Branches ...

United States Congress. House. Banking and Currency Committee - 1962 - 22 pages
...share. (d) COMPUTATION or COMMON TRUST FUND INCOME. — The taxable income of a «ommon 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; (2)...
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Reports of the Tax Court of the United States, Volume 5

United States. Tax Court - 1945
...trust or against the corpus. Section 162 (b) of the Internal Revenue Code, is as follows : SBC. 182. NET INCOME. The net Income of the estate or trust...basis as In the case of an individual, except that — • •••**• (b) There shall be allowed as an additional deduction in computing the net Income...
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Reports of the Tax Court of the United States, Volume 6

United States. Tax Court - 1947
...respondent contends, since the entire income is to be paid to the life 1 SEC. 102. NET INCOME. Tlie net Income of the estate or trust shall be computed...basis as in the case of an Individual, except that — Period Income available Ratio of return on principal Income covered annual requirement— 6/17...
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Reports of the Tax Court of the United States, Volume 30

United States. Tax Court - 1959
...act of a fiduciary independent of such testamentary •SEC. 162. NET INCOME. Tbe net Income of tbe estate or trust shall be computed In the same manner...basis as In the case of an Individual, except that — (278) TRUST OF JOHN WALKER. provision. Regs. 118, sec. 39.162-1 ; Estate of JB Whitehead, 3 TC...
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Reports of the Tax Court of the United States, Volume 30

United States. Tax Court - 1959
...donor and is not accomplished by the act of a fiduciary independent of such testamentary 'SEC. 182. NET INCOME. The net Income of the estate or trust...computed In the same manner and on the same basis as In tbe ease of an Individual, except that— (a) Subject to the provision! of subsection (g). there shall...
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Reports of the Tax Court of the United States, Volume 20

United States. Tax Court - 1954
...'SBC. 183. COMPUTATION OF PARTNERSHIP INCOME. (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). (b) SEGREGATION OF ITEMS. — (1) CAPITAL GAINS AND LOSSES....
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Reports of the Tax Court of the United States, Volume 3

United States. Tax Court - 1945
...the Income from such property shall be Included In gross Income) ; • •••••• SEC. 182. NET INCOME. The net Income of the estate or trust shall be computed In the same manner and on the name basis as In the case of an Individual, except that — • ••*••• (b) There shall be...
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Reports of the Tax Court of the United States, Volume 2

United States. Tax Court - 1943
...of incomes question under section 162 (b) and (c), Revenue Act of 1938, prin_ in the margin.1 1 SEC. 162. NET INCOME. The net Income of the estate or trust shall be computed In the same manner and oc^»- "' same basis as In the case of an Individual, except that — *•***•• (b) There shall...
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