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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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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue - 1933 - 452 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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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 290

United States. Supreme Court - 1934 - 816 pages
...income of the estate or trust, and shall be paid by the fiduciary. 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 — . . . Opinion of the Court. 290 US which lay a tax upon " the income of...
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...the same basis as in the case of an individual. ART. 183-1. Computation of partnership income. — 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. In computing the gain or loss recognized by section...
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Internal Revenue Service - 1936 - 604 pages
...the same basis as in the case of an individual. ART. 183-1. Computation of partnership income. — 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. In computing the gain or loss recognized by section...
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Comparison of the Revenue Acts of 1934 and 1936

United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...the net income of the partnership for the taxable year. SEC. 183. COMPUTATION OF PARTNERSHIP INCOME. The net income of the partnership shall be computed in the same manner and on the same basis as in the case of an individual. SEC. 184. CREDITS AGAINST NET INCOME. The partner shall,...
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Chicago Daily News Almanac and Political Register

1924 - 1040 pages
...amounts specified In subdivision« (a) and (b) of section 216 as are received by the partnership. (c) n looking forward to the moment whicb is to terminate...career of my political lif* my feelings do not pe section 212 except that the deduction provided in paragraph (10) of subdivision (a) of section 214...
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United States Statutes at Large, Volume 53, Part 1

United States - 1939 - 780 pages
...as provided in section 183 (b). SEC. 183. COMPUTATION OF PARTNERSHIP INCOME. (a) GENERAL RULE. — The net income of the partnership shall be computed in the same manner and on the same basis as in the case of an individual, except as provided in subsections (b) and (c). (b) SEGREGATION...
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Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...the net income of the partnership for the taxable year. SEC. 183. COMPUTATION OF PARTNERSHIP INCOME. The net income of the partnership shall be computed in the same manner and on the same basis as in the case of an individual. SEC. 184. CREDITS AGAINST NET INCOME. The partner shall,...
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Comparison of the Revenue Acts of 1936 and 1938, Volume 36

United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 pages
...Mild VtlT tllvT "JctllHJ U cto 1 o UTS ill! TlltJ UctoVv \JL ae individual.' f'a^ GENERAL RULE. — The net income of the partnership shall be computed in the same manner and on the same basis as in the case of an individual, except as provided in subsections (b) and (c). (b) SEGREGATION...
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Trust Companies, Volume 32

1921 - 734 pages
...responsible for making the return of income for 'the trust for which he acts. The net income of the trust shall be computed in the same manner and on the same basis as provided in Section 312. "(c) In cases under paragraph (2) or (3) of subdivision (a) the tax shall be imposed upon...
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