 | George Edwin Holmes - 1919 - 1052 pages
...paid by the fiduciary, but there shall bo 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, or, if his net income for such taxable year is computed upon... | |
 | Guaranty Trust Company of New York - 1919 - 664 pages
...paid by the fiduciary, but 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, or, if his net income for such taxable year is computed upon... | |
 | National City Company, United States - 1919 - 104 pages
...paid by the fiduciary, but 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, or, if his net, income for such taxable year is computed upon... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 pages
...Tax Book.) fl 360. Income from estates and trusts. — Each beneficiary of an estate should report his distributive share, whether distributed or not, of the net income of the estate or trust for the taxable year. The income should be divided into the following classes: Cash... | |
 | George Edwin Holmes - 1920 - 1186 pages
...liable for income tax only in their individual capacity and that there shall be included in computing the net income of each partner his distributive share,...partnership for the taxable year, or if his net income is computed upon the basis of a period different from the basis upon which the net income of the partnership... | |
 | 1920 - 622 pages
...shall be liable for income tax 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... | |
 | United States - 1920 - 1064 pages
...paid by the fiduciary, but there shall be included in computing the net income of each beneficiary Stat., 545.) [Extracts.] ***** 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 - 1052 pages
...paid by the fiduciary, but 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, or, if his net_ income for such taxable year is computed upon... | |
 | Irving National Bank, New York - 1920 - 150 pages
...the tax is not to be paid by the fiduciary, but the beneficiary in his income tax return must include 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 the... | |
 | 1920 - 188 pages
...being taxable directly to the beneficiary or beneficiaries. Each beneficiary must include in his return 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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... 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... 
