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" The net income of the estate or trust shall be computed in the same manner and on the same basis as provided in section 212... "
New York State Personal Income Tax Law: Summary and Text of Law. List of ... - Page 85
by Harris, Forbes & Co., New York - 1920 - 102 pages
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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - 1922 - 592 pages
...amounts specified in subdivisions (a) and (b) of section 216 as are received by the partnership, (c) The net income of the partnership shall be computed...the same manner and on the same basis as provided in section 212 except thait the deduction provided in paragraph 11 of subdivision (a) of section 214 shall...
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Wisconsin Session Laws

Wisconsin - 1922 - 1216 pages
...ending within the fiscal or calendar year upon the basis of which the partner's income is computed. (b) The net income of the partnership shall be computed...the same manner and on the same basis as provided for computation of the taxable income of persons other than corporations, joint stock companies, or...
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Proceedings of the Annual Conference Held Under the Auspices of the National ...

National Tax Association - 1922 - 604 pages
...the close of the taxable year for which the return is made. (3) The net income of an estate or trust shall be computed in the same manner and on the same basis as provided in this title for individual taxpayers, except that there shall also be allowed as a deduction any part...
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Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - 1922 - 756 pages
...the return of income for the estate or trust for which he acts. The net income of the estate or trust shall be computed in the same manner and on the same basis as provided in section 212, except that (in lieu of the deduction authorized by paragraph (11) of subdivision (a)...
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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - 1923 - 148 pages
...amounts specified in subdivisions (a) and* (b) of section 216 as are received by the partnership. (c) The net income of the partnership shall be computed...the same manner and on the same basis as provided in section 212 except that the deduction provided in paragraph (11) of subdivision (a) of section 214...
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Comparison of the Revenue Acts of 1918 and 1921: With Index ...

United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...income embraced in is personal return for the taxable year 1918 to which the rates for 1917 apply. (d) The net income of the partnership shall be computed...the same manner and on the same basis as provided in section 212 except that the deduction provided in paragraph (11) of subdivision (a) of section 214...
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Accounting Principles Underlying Federal Income Taxes: 1924

Eric Louis Kohler - 1924 - 514 pages
...amounts specified in subdivisions (a) and (b) of section 216 as are received by the partnership. (c) The net income of the partnership shall be computed...the same manner and on the same basis as provided in section 212 except that the deduction provided in paragraph (11) of subdivision (a) of section 214...
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Laws of the State of Mississippi

Mississippi - 1924 - 828 pages
...partnership shall be liable for income tax only in their individual capacity. 148 GENERAL LAWS OF THE (b) The net income of the partnership shall be computed in the same manner and on the same basis provided for individuals under this act, provided no personal exemption shall be granted....
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 396 pages
...whether distributed or not, and are required to include such distributive shares in their returns. The net income of the partnership shall be computed in the same manner and on the same basis as the net income of an individual, except that the deduction of contributions or gifts...
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American Federal Tax Reports, Volume 5

1927 - 1150 pages
...(Comp. St. Ann. Supp. 1919, § 6336y8ii). It says: "the net income of the estate or trust shall he computed in the same manner and on the same basis as pro•vided in section 212" (219b) ; ie, like an individual. "Each beneficiary's distributive share of such net income"...
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