 ... 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
 | Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 pages
...Tax Book.) fl 360. Income from estates and trusts. — Each beneficiary of an estate should report his distributive share, whether distributed or not, of the net income of the estate or trust for the taxable year. The income should be divided into the following classes: Cash... | |
 | Alabama - 1919 - 1476 pages
...paid by the fiduciary, but 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, or, if his net income for the taxable year is computed upon the... | |
 | Guaranty Trust Company of New York - 1919 - 664 pages
...paid by the fiduciary, but 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, or, if his net income for such taxable year is computed upon... | |
 | Harris, Forbes & co., New York - 1919 - 164 pages
...paid by the fiduciary, but 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, or, if his net income for such taxable year is computed upon... | |
 | National City Company, United States - 1919 - 104 pages
...paid by the fiduciary, but 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, or, if his net, income for such taxable year is computed upon... | |
 | Henry Montefiore Powell - 1919 - 708 pages
...being taxable directly to the beneficiary or beneficiaries. Each beneficiary must include in his return 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... | |
 | New York (N.Y.). Tax Commission - 1919 - 106 pages
...paid by the fiduciary, but 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, or, if his net income for such taxable year is computed upon... | |
 | George Edwin Holmes - 1920 - 1186 pages
...only in their individual capacity and that there shall be included in computing the net income of each partner his distributive share, whether distributed...partnership for the taxable year, or if his net income is computed upon the basis of a period different from the basis upon which the net income of the partnership... | |
 | 1920 - 622 pages
...tax only in their individual capacity. There shall be included in computing the net income of each partner his distributive share, whether distributed or not, of the net income of the ipartnership for the taxable year, or if his net income for such taxable year is computed upon the... | |
 | United States - 1920 - 1054 pages
...paid by the fiduciary, but 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, or, if his net income for such taxable year is computed upon... | |
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