| Ewell D. Moore - 1919 - 44 pages
...which tax is to be paid by the fiduciary, the tax shall not be paid by the fiduciary, but there must be included in computing the net income of each beneficiary...whether distributed or not, of the net income of the estate or trust for his accounting period. In such cases the beneficiary will, for the normal tax,... | |
| George Edwin Holmes - 1919 - 1052 pages
...tax is to be paid by the fiduciary, the tax shall not br paid by the fiduciary, but there shall bo included in computing the net income of each beneficiary...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... | |
| Henry Montefiore Powell - 1919 - 708 pages
...estate during the period of administration or settlement, the tax shall not be paid by the fiduciary but there shall be included in computing the net income...his distributive share whether distributed or not. In such cases the income of a beneficiary of such estate or trust not a resident, shall be taxable... | |
| George Edwin Holmes - 1919 - 1048 pages
...the net income of an estate or trust may be distributable to beneficiaries and if so there is to be included in computing the net income of each beneficiary...his distributive share, whether distributed or not, and in such cases the fiduciary is required to make a return showing the net income of the estate or... | |
| Real Estate Board of New York - 1920 - 104 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...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... | |
| United States - 1920 - 1052 pages
...net income upon which tax is to be paid by the fiduciary, the tax shall not bo paid by the fiduciary, estate or trust for the taxable year, or, if his net_ income for such taxable year is computed upon... | |
| United States - 1920 - 1064 pages
...net income upon which tax is to be paid by the fiduciary, the tax shall not be paid by the fiduciary, more autonomous government for those Islands. (Approved,...***** SEC. 5. That the statutory laws of the Unite estate or trust for the taxable year, or, if his not income for such taxable year is computed upon... | |
| United States - 1920 - 1054 pages
...net income upon which tax is to be paid by the fiduciary, the tax shall not be paid by the fiduciary, % oil, gas or other mining purposes, leases of...leases of restricted lands for periods of more than estate or trust for the taxable year, or, if his net income for such taxable year is computed upon... | |
| Irving National Bank, New York - 1920 - 150 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...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... | |
| Harris, Forbes & Co., New York - 1920 - 110 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...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... | |
| |