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" ... 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... "
Cases Decided in the United States Court of Claims - Page 228
by United States. Court of Claims - 1928
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Fairchild's Daily News Record and Women's Wear National Directory ..., Volume 17

1920
...only in their individual capacity. There shall be included in computing the net income of each partner his distributive share, whether distributed or not, of the net income of the ipartnership for the taxable year, or if his net income for such taxable year is computed upon the...
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Trust Estates as Business Companies

John Harold Sears - 1921 - 782 pages
...cases coming under paragraph (4) of subdivision (a) : 'The tax shall not be paid by the fiduciary, but there shall be included in computing the net income...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
...paragraphs d and e of subdivision one of this section, the tax shall not be paid by the fiduciary, but there shall be included in computing the net income...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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Pamphlets, Volumes 45-46

Irving National Bank, New York - 1921
...second preceding answer? A. In such cases, the tax is not to be paid by the fiduciary but there must be included in computing the net income of each beneficiary...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...
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Laws of the State of New York, Volume 2

New York (State) - 1921
...in their individual capacity. There shall be included in computing the net income of eah partner his distributive share, whether distributed or not, of the net income of the partnership for the taxable year, or, if his net income for such taxable year is computed upon the...
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Cumulative Bulletin ... Income Tax Rulings, Volume 2

United States. Bureau of Internal Revenue - 1921
...only in their individual capacity. There shall he included in computing the net income of each partner his distributive share, whether distributed or not, of the net income of the partnership for the taxable year. * * * ***** (d)'The net income of the partnership shall be...
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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
...in their individual capacity. There shall be included in computing the net .income of each partner his distributive share, whether distributed or not, of the net income of the partnership for the taxable year, or, if his net income for such taxable year is computed upon the...
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Proceedings of the ... Annual Conference Under the Auspices of ..., Volume 14

National Tax Association-Tax Institute of America, National Tax Association - 1922
...an entity and 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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Wisconsin Session Laws

Wisconsin - 1922
...assessment year. capacity. There shall be included in computing the taxable income of each partner his distributive share, whether distributed or not, of the net income of the partnership for the taxable year, or if his taxable income for such taxable year is computed upon the...
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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - 1922 - 541 pages
...net income upon which tax is to be paid by the fiduciary, the tax shall not be paid by the fiduciary, but there shall be included in computing the net income of each beneficiary that part of the income of the estate or trust, for its taxable year which, pursuant to the instrument...
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