 | 1921 - 1056 páginas
...cases coming under paragraph (4) of subdivision (a) : "The tax shall not be paid by the fiduciary, but there shall be Included In computing the net income...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... | |
 | 1925 - 1112 páginas
...deducted the amount of any income properly paid or credited to any legatee, heir, or (d) provides that: "There shall be included in computing the net income...whether distributed or not, of the" net income of the estate or trust for the taxable year." A regulation of the Treasury Department has construed and interpreted... | |
 | 1925 - 1344 páginas
...individual capacity only, and that 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 partnership for the taxable year, or, if bis net income is computed upon the basis of a period different... | |
 | Robert Hiester Montgomery - 1920 - 1304 páginas
...net income upon which tax is to be paid by the fiduciary, the tax shall not be paid by the fiduciary, but there shall be included in computing the net income...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 páginas
...periodically, whether or not at regular intervals * * * the tax shall not be paid by the fiduciary, but there shall be included in computing the net income...whether distributed or not, of the net income of the estate or trust for the taxable year." fl 463. In the case before the court in Crocker vs. Malley the... | |
 | Alabama - 1919 - 1476 páginas
...net income upon which tax is to be paid by the fiduciary, the tax shall not be paid by the fiduciary, but there shall be included in computing the net income...whether distributed or not, of the net income of the estate or trust for the taxable year, or, if his net income for the taxable year is computed upon the... | |
 | Guaranty Trust Company of New York - 1919 - 664 páginas
...net income upon which tax is to be paid by the fiduciary, the tax shall not be paid by the fiduciary, but there shall be included in computing the net income...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 páginas
...net income upon which tax is to be paid by the fiduciary, the tax shall not be paid by the fiduciary, but there shall be included in computing the net income...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 (N.Y.). Tax Commission - 1919 - 106 páginas
...income upon which tax is to be paid by the fiduciary, the tax shall not he. paid by the fiduciary, but there shall be included in computing the net income...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... | |
 | Harris, Forbes & co., New York - 1919 - 164 páginas
...net income upon which tax is to be paid by the fiduciary, the tax shall not be paid by the fiduciary, but there shall be included in computing the net income...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... 
