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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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United States Code Annotated

United States - 1928 - 1164 pages
...shall be computed upon the net Income of the estate or trust, and shall be paid by the fiduciary. The net Income of the estate or trust shall be computed In the same manner and on the same basis as provided in section 953 of this title, except that— "(1) There shall be allowed as...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 268 pages
...net income of the estate or trust, and shall be paid by the fiduciary. * * * SEC. 219 (b) * * * 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 — (1) There shall be allowed as a deduction (in...
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The Tax Code of Virginia: With All Amendments Enacted at the ..., Volume 289

Virginia - 1928 - 328 pages
...such income be taxable to the estate or trust or to the beneficiaries thereof. The net income of an estate or trust shall be computed in the same manner and on the same basis as provided in this chapter for individual taxpayers, except that there shall also be allowed...
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Statistics of Income for ..., Part 1

United States. Internal Revenue Service - 1950 - 464 pages
...credits provided for individuals apply also to estates and trusts. Net income of an estate or trust is computed in the same manner and on the same basis as in the case of an individual, except that there is allowed as a deduction, in lieu of the deduction for contributions to charitable,...
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Income Tax Procedure ...

Robert Hiester Montgomery - 1927 - 592 pages
...shall be computed upon the net income of the estate or trust, and shall be paid by the fiduciary. 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— (1) There shall be allowed as a deduction (in...
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Statistics of Income for ...

1953 - 1028 pages
...a portion is distributable to beneficiaries. In general, the net income of an estate or a trust is computed in the same manner and on the same basis as in the case of individuals, except that in lieu of the deduction for contributions to charitable, religious, scientific,...
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Income Tax Procedure

Robert Hiester Montgomery - 1923 - 1760 pages
...others are not, the fiduciary in every case is required to make a return of income 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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Reports of the U.S. Board of Tax Appeals, Volume 18

United States. Board of Tax Appeals - 1930 - 1460 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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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - 1931 - 502 pages
...benefit of the grantor). For return made by beneficiary, see section 143. SEC. 162. NET INCOME. The net income of the estate or trust shall be computed...on the same basis as in the case of an individual, except that — (a) There shall be allowed as a deduction (in lieu of the deduction for charitable,...
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue - 1933 - 452 pages
...benefit of the grantor). For return made by beneficiary, see section 142. SEC. 162. NET INCOME. The net income of the estate or trust shall be computed...on the same basis as in the case of an individual, except that— (a) There shall be allowed as a deduction (in lieu of the deduction for charitable,...
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