 | 1920 - 188 pages
...shall be responsible for making the return of income for the estate or trust for which he acts. The net income of the estate or trust shall be computed in the same manner and on the same basis as provided in this article for individual taxpayers, except that there shall also be allowed... | |
 | United States. Bureau of Internal Revenue - 1921 - 772 pages
...for future distribution under the terms of the will or trust." That section also provides that " 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." Section 212, which defines the net income of an individual,... | |
 | Rex Frye - 1921 - 350 pages
...making the Fiduciary's rereturn 01 income tor the estate or trust tor which he re tum«. acts. The net income of the estate or trust shall be computed in the same manner and on the same basis as pro- computation vided in section 212, except that there shall also be allowed as a deduction... | |
 | United States. Internal Revenue Service - 1921 - 348 pages
...shall be responsible for making the return of income for the estate or trust for which he acts. 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 there shall also be allowed as a deduction (in lieu... | |
 | United States U.S. Congress. Senate. Committee on finance - 1921 - 828 pages
...shall be responsible for making the return of income for the estate or trust for which he acts. 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 there shall also be allowed as a deduction (in lieu... | |
 | New York (State) - 1921 - 324 pages
...such income be taxable to the estate or trust or to the beneficiaries thereof. The net income of an estate or trust shall be computed in the same manner and on the same basis as provided in this article for individual taxpayers, except that there shall also be allowed... | |
 | United States - 1921 - 642 pages
...the class described in paragraph (4) of subdivision with otiW income, (a) of this section and other income, the net income of the estate or trust shall be computed and a return thereof made by the fiduciary in accordance with subdivision (b) and the tax shall be... | |
 | National Tax Association - 1922 - 604 pages
...distributed, before the close of the taxable year for which the return is made. (3) The net income of an estate or trust shall be computed in the same manner and on the same basis as provided in this title for individual taxpayers, except that there shall also be allowed... | |
 | United States - 1922 - 756 pages
...both of income of the class described in paragraph (4) of subdivision (a) of this section and other income, the net income of the estate or trust shall be computed and a return thereof made by the fiduciary in accordance with subdivision (b) and the tax shall be... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 pages
...both of income of the class described in paragraph (4) of subdivision (a) of this section and other income, the net income of the estate or trust shall be computed and a return thereof made by the fiduciary in accordance with subdivision net income of the estate... | |
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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... 
