 | 1920 - 36 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... | |
 | Real Estate Board of New York - 1920 - 112 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... | |
 | United States - 1920 - 1054 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... | |
 | United States. Bureau of Internal Revenue - 1920 - 346 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 tbe taxable year, or, if his net income for such taxable year is computed upon... | |
 | United States. Bureau of Internal Revenue - 1921 - 772 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,...net income of the partnership for the taxable year. * * * * ****** (d) The net income of Hie partnership shall be computed in the same manner and on the... | |
 | Rex Frye - 1921 - 350 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... | |
 | New York (State) - 1921 - 324 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... | |
 | John Harold Sears - 1921 - 816 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.' The trust is substantially identical with the one under consideration... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 pages
...income tax only in their individual capacity. There shall be included in computing the net income ia§ of each partner his distributive share, whether distributed...net income for such taxable year is computed upon in Problem; t . ed the basis of a period different from that upon the basis of which the net income... | |
 | Wisconsin - 1922 - 1216 pages
...such person during the assessment year. capacity. There shall be included in computing the taxable income of each partner his distributive share, whether...of the partnership for the taxable year, or if his taxable income for such taxable year is computed upon the basis of a period different from that 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... 
