| Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...taxable under this section, but the amount actually distributed or made available to any distributee shall be taxable to him in the year in which so distributed or made available to the extent that it exceeds the amounts paid in by him. Such distributees shall for the purpose of... | |
| Irving Bank-Columbia Trust Company - 1925 - 152 pages
...taxable under this section, but the amount actually distributed or made available to any distributee shall be taxable to him in the year in which so distributed or made available to the extent that it exceeds the amounts paid in by him. Such distributees shall for the purpose of... | |
| Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...taxable under this soction, but the amount actually distributed or made available to any distributee shall be taxable to him in the year in which so distributed or made available to the extent that it exceeds the amounts paid in by him. Such distributees shall for the purpose of... | |
| 1926 - 1132 pages
...taxable under this section, but the amount actually distributed or made available to any distributee shall be taxable to him in the year in which so distributed or made available to the extent that it exceeds the amounts paid in by him. Such distributees shall for the purpose of... | |
| United States. Board of Tax Appeals - 1926 - 1508 pages
...taxable under this section, but the amount actually distributed or made available to any distributee shall be taxable to him in the year in which so distributed or made available to the extent that it exceeds the amounts paid in by him. Such distributees shall for the purpose of... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...taxable under section 161, but the amount actually distributed or made available to any distributee shall be taxable to him in the year in which so distributed or made available to the extent that it exceeds the amounts paid in by him. Such distributees shall for the purpose of... | |
| Eric Louis Kohler - 1927 - 618 pages
...taxable under this section, but the amount actually distributed or made available to any distributee shall be taxable to him in the year in which so distributed or made available to the extent that it exceeds the amounts paid in by him. Such distributees shall for the purposes... | |
| United States - 1928 - 1164 pages
...taxable under this section, but the amount actually distributed or made available to any distributee shall be taxable to him In the year in which so distributed or made available to the extent that It exceeds the amounts paid in by him. Such distributees shall for the purpose of... | |
| United States - 1928 - 268 pages
...taxable under this section, but the amount actually distributed or made available to any distributee shall be taxable to him in the year in which so distributed or made available to the extent that it exceeds the amounts paid in by him. Such distributees shall for the purpose of... | |
| Robert Hiester Montgomery - 1927 - 1510 pages
...taxable under this section, but the amount actually distributed or made available to any distributee shall be taxable to him in the year in which so distributed or made available to the extent that it exceeds the amounts paid in by him. Such distributees shall for the purpose of... | |
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