 | 1971 - 332 pages
...§ 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... | |
 | 1967 - 300 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)... | |
 | United States - 1939 - 780 pages
...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... | |
 | CCH Tax Law Editors - 2008 - 2276 pages
...fund shall be computed in the same See p. 20,601 for regulations not amended to reflect law changes 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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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... 
