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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 - Pàgina 47
per United States. Court of Claims - 1941
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Cases Decided in the Court of Claims of the United States, Volum 111

United States. Court of Claims - 1948 - 886 pàgines
...propaganda, or otherwise attempting, to Influence legislation ; * • » • • SEC. 162. NUT 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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Official Opinions of the Attorneys General of the United States: Advising ...

United States. Department of Justice - 1922 - 710 pàgines
...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," with one exception not material to the present question. Subsection...
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The Federal Reporter

1926 - 1144 pàgines
...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, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1052 pàgines
...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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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 664 pàgines
...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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Report for the Year Ending ...

New York (N.Y.). Tax Commission - 1919 - 106 pàgines
...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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Taxation of Corporations and Personal Income in New York

Henry Montefiore Powell - 1919 - 708 pàgines
...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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Acts of the General Assembly of the State of Alabama

Alabama - 1919 - 1476 pàgines
...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 act for individual taxpayers, except that there shall also be allowed...
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Income Tax Law: Analysis and Comment

Harris, Forbes & co., New York - 1919 - 164 pàgines
...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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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 pàgines
...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 (par. 45-47), except that there shall also be allowed as a deduction...
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