 ... his distributive share, whether distributed or not, of the net income of the estate or trust for the taxable year, or, if his net income for such taxable year is computed upon the basis of a period different from that upon the basis of which the net...  Laws of the State of New York - Page 1435by New York (State) - 1921Full view - About this book
 | United States. Court of Claims - 1940 - 760 pages
...individual capacity. It then provides that each partner, in computing his net income, shall include "his distributive share, whether distributed or not, of the net income of the partnership * * *." In subsection (d) the method of computing the net income of the partnership is prescribed.... | |
 | United States. Court of Claims - 1928 - 760 pages
...paid by the fiduci'ary, but (here shall be included in computing the net income of each beneficiary his distributive share, whether distributed or not, of the net income of the estate, or trust for the taxable }rear. or, if his net income for such taxable year is computed upon... | |
 | 1925 - 1112 pages
...heir, or (d) provides that: "There shall be included in computing the net income of each beneficiary his distributive share, whether distributed or not, of the" net income of the estate or trust for the taxable year." A regulation of the Treasury Department has construed and interpreted... | |
 | 1925 - 1344 pages
...their individual capacity only, and that there shall be included in computing the net income of each partner his distributive share, whether distributed...income of the partnership for the taxable year, or, if bis net income is computed upon the basis of a period different from the basis upon which the net income... | |
 | Robert Hiester Montgomery - 1920 - 1304 pages
...beneficiary his distributive share, whether distributed or not, of the net income of the estate or trust for the taxable year, or, if his net income for such...that upon the basis of which the net income of the estate or trust is computed, then his distributive share of the net income of the estate or trust for... | |
 | New York (State). Comptroller's Office - 1919 - 24 pages
...consent of the comptroller. 32. If one is a member of a partnership and calculates his ' ' net income " upon the basis of a period different from that upon...the " net income " of the partnership is computed, what must he return as his share of the " net income " of the partnership? He is required to return... | |
 | George Edwin Holmes - 1919 - 1048 pages
...beneficiary his distributive share, whether distributed or not, of the net income of the estate or trust for the taxable year, or, if his net income for such...upon the basis of a period different from that upon tbn basis of which the net income of the estate or trust is computed, then his distributive share of... | |
 | New York (State) - 1919 - 520 pages
...of the Comptroller. 32. // one is a member of a partnership and calculates his " net income " upon a basis of a period different from that upon the basis...of which the " net income " of the partnership is comimted, what must he return as his share of the " net income " of the partnership? He is required... | |
 | Ewell D. Moore - 1919 - 44 pages
...be paid by the fiduciary, but there must be included in computing the net income of each beneficiary his distributive share, whether distributed or not, of the net income of the estate or trust for his accounting period. In such cases the beneficiary will, for the normal tax,... | |
 | George Edwin Holmes - 1919 - 1052 pages
...paid by the fiduciary, but there shall bo included in computing the net income of each beneficiary his distributive share, whether distributed or not, of the net income of the estate or trust for the taxable year, or, if his net income for such taxable year is computed upon... | |
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