 | 1919 - 1142 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... | |
 | Virginia - 1928 - 1496 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... | |
 | 1920 - 912 pages
...the taxation of the members of partnerships, rules as follows: "There shall be included in computing the net income of each partner his distributive share, whether distributed or not,1 of the net income of the partnership for the taxable year." Thus the Income Tax Law clearly proceeds... | |
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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... 
