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" ... 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 1435
by New York (State) - 1921
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Comptroller's Regulations Relating to the Income Tax Issued Pursuant to ...

1920 - 167 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...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1920
...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...
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Cumulative Bulletin ... Income Tax Rulings, Issues 4-5

United States. Bureau of Internal Revenue - 1921
...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...
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Regulations 45 (1920 Ed.) Relating to the Income Tax and War Profits and ...

United States. Internal Revenue Service - 1921 - 342 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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Trust Estates as Business Companies

John Harold Sears - 1921 - 782 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.' The trust is substantially identical with the one under consideration...
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Tax Law of the State of New York: Being L. 1909, Chap. 62, Entitled "An Act ...

New York (State) - 1921 - 314 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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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - 1922 - 541 pages
...only in their individual capacity. There shall be included in computing the net income iaž of each partner his distributive share, whether distributed...net income for such taxable year is computed upon in Problem; t . ed the basis of a period different from that upon the basis of which the net income...
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Wisconsin Session Laws

Wisconsin - 1922
...during the assessment year. capacity. There shall be included in computing the taxable income of each partner his distributive share, whether distributed...of the partnership for the taxable year, or if his taxable income for such taxable year is computed upon the basis of a period different from that upon...
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Proceedings of the Annual Conference Held Under the Auspices of the National ...

National Tax Association - 1922
...paid by the fiduciary, but there shall be included in computing the net income of such 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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Oil Valuation and Taxation: The Federal Income Tax and Its Appraisal Methods ...

James Irwin Tucker - 1923 - 332 pages
...income is computed; or (b), 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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