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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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The Federal Statutes Annotated: Containing All the Laws of the United States ...

United States - 1922
...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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Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - 1922 - 2831 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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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - 1923 - 144 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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Comparison of the Revenue Acts of 1918 and 1921: With Index ...

United States. Congress. House. Committee on Ways and Means - 1923 - 238 pages
...net income upon which tax is to be Eaid by the fiduciary, the tax shall not e 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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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 363 pages
...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 partnership for the taxable year, or, if his net income for such taxable year is computed upon the...
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Accounting Principles Underlying Federal Income Taxes, 1924

Eric Louis Kohler - 1924 - 489 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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The federal reporter, Volume 3

1925
...properly paid or credited to any legatee, heir, or other beneficiary. Subdivision (d) provides that: "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." A regulation of the Treasury Department has construed and interpreted...
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The Federal reporter. Second series, Volume 1

1925
...here claimed. The difficulty is with the language of the statute, which says in so many words that "there shall be included in computing the net income of each beneficiary his distributive share * of the net income of the estate or trust for the taxable year." The plaintiffs argue that...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 549 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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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 143 pages
...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 partnership for the taxable year, or, if his net income for such taxable year is computed upon the...
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