... 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. Internal Revenue Service - 1928 - 406 pages
...be paid by the fiduciary, but there shall e 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... | |
| |