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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 11

United States. Tax Court - 1948
...due from the legatee. Purdon's Penna. Statutes Ann., Title 72, sec. 2352; In re Con. 162. • • • net Income of the estate or trust shall be computed In the same manner and on the basis as In the case of an Individual, except that — • •••••• stable's Estate, 299...
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Reports of the Tax Court of the United States, Volume 6

United States. Tax Court - 1947
...paid to Clyde Elaine Robinson, is income currently distributable and so taxable to her, since •SEC. 162. NET INCOME. The net Income of the estate or trust shall be computed In the eame manner and on the same basts as in the case of an Individual except that — • ••••••...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1972
...Code. The taxable income of a partnership is computed, for Federal income tax purposes, in the same manner and on the same basis as in the case of an individual, with certain exceptions not material here. Thus, if a tax paid to a State by an individual is deductible...
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Reports of the United States Tax Court, Volume 23

United States. Tax Court - 1956
...petitioners.M. Clifton Maxwell, Esq., for the respondent. • SEC. 162. NET INCOME. Tbe net income of the eetate or trust shall be computed in the same manner and on the lame basis as In the case of an Individual, except that — • •••••• The Commissioner...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1972
...1964] § 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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Code of Federal Regulations

1968
...1964] § 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 and...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1971
...§ 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 and...
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Code of Federal Regulations

1967
...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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United States Statutes at Large, Volume 53, Part 1

United States Department of State - 1939
...benefit of the grantor). (c) CBOSS REFERENCE. — For return made by beneficiary, see section 142. SEC. 162. NET INCOME. The net income of the estate or trust...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...
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