 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...provided in paragraph (10) of subdivision (a) of section 214130 shall not be allowed. SEC. 218. (c) The net income of the partnership shall be computed...the same manner and on the same basis as provided in section 212104 except that the deduction provided in paragraph (11) of subdivision (a) of section 214103... | |
 | John F. Sherwood - 1925 - 206 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 (10) of subdivision (a) of section 214... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 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 (10) of subdivision (a) of section 214... | |
 | 1925 - 1112 pages
...the estate or trust for which he acts and it is provided that "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," with certain different deductions from those allowed an individual under paragraph 12,... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 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 39 May the... | |
 | United States. Board of Tax Appeals - 1926 - 1512 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 there shall also be allowed as a deduction (in lieu of the deduction authorized... | |
 | 1926 - 1132 pages
...income for the estille or trust for which he acts. The net income of the estate or trust shall b« computed in the same manner and on the same basis as provided in section 212, except nn infant to be held or distributed as the court may direct Sec. 219. (b) The fiduciary... | |
 | Eric Louis Kohler - 1927 - 618 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 (10) of subdivision (a) of section 214... | |
 | United States. Board of Tax Appeals - 1927 - 1522 pages
...specified in subdivisions (a) and (b) of section 216 as are received by the partnership. ******* (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... | |
 | Wisconsin - 1927 - 1052 pages
...opinion of such assessor such basis will reflect more accurately the net income of such person. (b) The net income of the partnership shall be computed...the same manner and on the same basis as provided for computation of the * * * income of persons other than corporations * * * erty located without Hie... | |
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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... 
