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" The net income of the estate or trust shall be computed in the same manner and on the same basis as in the case of an individual... "
Cases Decided in the Court of Claims of the United States - Page 47
by United States. Court of Claims - 1941
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Prentice-Hall Tax Service for 1919 (Classic Reprint)

Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 pages
...make a return of income. See section 225 of the statute and articles 421-425. The net income of an estate or trust shall be computed in the same manner and on the same basis as the net income of an individual, except that in place of the deduction allowed individuals...
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Pamphlets, Volume 35

Irving National Bank, New York - 1920 - 150 pages
...shall be responsible for making the return of income for the estate or trust for which he acts. The net income of the estate or trust shall be computed in the same manner and on the same basis as provided in section 212, except that there shall also be allowed as a deduction (in lieu...
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Comptroller's Regulations Relating to the Income Tax Issued Pursuant to ...

1920 - 188 pages
...shall be responsible for making the return of income for the estate or trust for which he acts. The net income of the estate or trust shall be computed in the same manner and on the same basis as provided in this article for individual taxpayers, except that there shall also be allowed...
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Regulations 45 Relating to the Income Tax and War Profits and Excess Profits ...

United States. Bureau of Internal Revenue - 1920 - 346 pages
...shall be responsible for making the return of income for the estate or trust for which he acts. The net income of the estate or trust shall be computed in the same manner and on the same basis as provided in section 212, except that there shall also be allowed as a deduction (in lieu...
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Federal Income Tax and Its Relation to Real Property: Prepared on Behalf of ...

Real Estate Board of New York - 1920 - 104 pages
...shall be responsible for making the return of, income for the estate or trust for which he acts. The net income of the estate or trust shall be computed in the same manner and on the same basis as provided in section 212, except that there shall also be allowed as a deduction (in lieu...
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New York State Personal Income Tax Law: Summary and Text of Law. List of ...

Harris, Forbes & Co., New York - 1920 - 110 pages
...Fiduciary to r - , - , make return return of income for the estate or trust for which he acts. The net income of the estate or trust shall be computed in the same manner and on the same basis as provided in this article for individual taxpayers, except that there shall also be allowed...
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The Federal Statutes Annotated: Containing All the Laws of the ..., Volume 2

United States - 1920 - 1054 pages
...shall be responsible for making the return of income for the estate or trust for which he acts. The net income of the estate or trust shall be computed in the same manner and on the same basis as provided in section 212, except that there shall also be allowed as a deduction (in lieu...
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War Tax 1920: A Synopsis of the War Tax, with Accurate Tables and Concrete ...

1920 - 36 pages
...shall be responsible for making the return of Income for the estate or trust for which he acts. The net income of the estate or trust shall be computed in the same manner and on the same basis as provided in the case of individuals, except that there shall also be allowed as a deduction...
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Internal Revenue. Hearing ... May 9-27, 1921

United States U.S. Congress. Senate. Committee on finance - 1921 - 828 pages
...shall be responsible for making the return of income for the estate or trust for which he acts. The net income of the estate or trust shall be computed in the same manner and on the same basis as provided in section 212, except that there shall also be allowed as a deduction (in lieu...
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Regulations 45 (1920 Ed.) Relating to the Income Tax and War Profits and ...

United States. Internal Revenue Service - 1921 - 348 pages
...shall be responsible for making the return of income for the estate or trust for which he acts. The net income of the estate or trust shall be computed in the same manner and on the same basis as provided in section 212, except that there shall also be allowed as a deduction (in lieu...
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