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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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Income Tax Procedure

Robert Hiester Montgomery - 1923
...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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Reports of the U.S. Board of Tax Appeals, Volume 18

United States. Board of Tax Appeals - 1930
...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 beneflciary his distributive share, whether distributed or not, of the net income of the estate or...
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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - 1931 - 491 pages
...PARTNERS. (a) General rule. — 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. If the taxable year of a partner is different from that of the partnership,...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 285

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1932
...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 . . ." There is no challenge to the findings of fact made by the Board...
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1933 - 423 pages
...OF PARTNERS. (a) General rule.—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. If the taxable year of a partner is different from that of the partnership,...
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Chapter 71 Wisconsin Statutes 1933, Income Tax Act, and Chapter 363, Laws of ...

Wisconsin - 1933 - 31 pages
...only in their individual capacity. There shall be included in computing the income of each partner his distributive share, whether distributed or not, of the net income of the partnership for the income year. Partners shall be required to file individual returns on the basis...
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National Industrial Recovery, Hearings ... on S.1712 and H.R. 5755 ... May ...

United States. U.S. Congress. Senate. Committee on Finance - 1933 - 439 pages
...change : "A— General rule — 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. Upon the sale by a partnership of property contributed by a, partner...
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National Industrial Recovery: Hearings...

United States. Congress. Senate. Committee on Finance - 1933 - 10 pages
...change : "A — General rule — 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. Upon the sale l>ya partnership of property contributed, by a partner...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 291

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1934
...to be distributed to the beneficiaries periodically, " 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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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 291

United States. Supreme Court - 1934
...beneficiaries periodically," 183 STONE, J., dissenting. ..." 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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