 ... 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. Bureau of Internal Revenue - 1920 - 346 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 tbe taxable year, or, if his net income for such taxable year is computed upon... | |
 | United States - 1920 - 1052 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... | |
 | Real Estate Board of New York - 1920 - 112 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 - 1920 - 110 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... | |
 | Irving National Bank, New York - 1920 - 150 pages
...the tax is not to be paid by the fiduciary, but the beneficiary in his income tax return must include 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... | |
 | 1920 - 36 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... | |
 | 1920 - 188 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... | |
 | United States - 1920 - 1064 pages
...paid by the fiduciary, but there shall be included in computing the net income of each beneficiary Stat., 545.) [Extracts.] ***** SEC. 5. That the statutory laws of the Unite estate or trust for the taxable year, or, if his not income for such taxable year is computed upon... | |
 | United States. Bureau of Internal Revenue - 1921 - 772 pages
...tax only in their individual capacity. There shall be included in computing the net income of each partner his distributive share, whether distributed...net income of the partnership for the taxable year. * * * * ****** (d) The net income of Hie partnership shall be computed in the same manner and on the... | |
 | United States. Internal Revenue Service - 1921 - 348 pages
...income is computed, or (&), if the partner's net income is computed upon the basis of a taxable year different from that upon the basis of which the net income of the partnership is computed, for the taxable year of the partnership ending within the taxable year upon the basis of which the... | |
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