 | Irving Bank. Columbia Trust Company - 1923 - 148 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 thereo made by the fiduciary in accordance with subdivision (b) and the tax shall be im... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 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... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...shall be computed upon the net income of the estate or trust, and shall be paid by the fiduciary. 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— (1) There shall be allowed as a deduction (in... | |
 | Eric Louis Kohler - 1924 - 514 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 (in lieu of the deduction authorized by paragraph... | |
 | 1925 - 1112 pages
...required to make a return of income for the estate or trust for which he acts and it is provided 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," with certain different deductions from those allowed an individual... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...shall be computed upon the net income of the estate or trust, and shall be paid by the fiduciary. 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 — (1) There shall be allowed as a deduction (in... | |
 | John F. Sherwood - 1925 - 206 pages
...shall be computed upon the net income of the estate or trust, and shall be paid by the fiduciary. 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 — (1) There shall be allowed as a deduction (in... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 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... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...required to make a return of income for the estate or trust for which he acts and it is provided 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," with certain different deductions from those allowed an individual... | |
 | United States. Board of Tax Appeals - 1926 - 1508 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 ( 6 ) and the tax shall be... | |
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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... 
