 | United States. Bureau of Internal Revenue - 1920 - 346 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 tbe taxable year, or, if his net income for such taxable year is computed upon... | |
 | 1920 - 36 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... | |
 | 1920 - 188 pages
...tax is to be paid by the fiduciaries on these returns as the income is taxable to the beneficiaries, 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. If the estate or trust (a) has a nonresident beneficiary and... | |
 | George Edwin Holmes - 1920 - 1186 pages
...required to report 87 the respective amounts paid or credited to each beneficiary. In such case there is included in computing the net income of each beneficiary...distributed or not, of the net income of the trust estate, for the taxable year, or if his net income for such taxable year is computed upon the basis... | |
 | Real Estate Board of New York - 1920 - 112 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... | |
 | 1920 - 622 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 ipartnership for the taxable year, or if his net income for such taxable year is computed upon the... | |
 | John Harold Sears - 1921 - 816 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... | |
 | New York (State) - 1921 - 324 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... | |
 | Rex Frye - 1921 - 350 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... | |
 | Irving National Bank, New York - 1921 - 140 pages
...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... | |
| |
... 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... 
