 | United States. Congress. House. Committee on Ways and Means - 1923 - 238 pągines
...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 (in lieu of the deduction authorized by paragraph... | |
 | United States. Internal Revenue Service - 1924 - 363 pągines
...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... | |
 | Eric Louis Kohler - 1924 - 489 pągines
...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 (in lieu of the deduction authorized by paragraph... | |
 | Irving Bank-Columbia Trust Company - 1925 - 143 pągines
...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... | |
 | 1925
...required to make a return of income for the estate or trust for which he acts and it is provided that "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 certain different deductions from those allowed an individual... | |
 | John F. Sherwood - 1925 - 205 pągines
...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... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 549 pągines
...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 212,171 except that there shall also be allowed as a deduction (in... | |
 | United States. Board of Tax Appeals - 1926
...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 sume manner and on the same basis as provided In section 212, except that (in lieu of the deduction... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927
...trusts) and section 167 (relating to income for benefit of the grantor). 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,... | |
 | United States. Board of Tax Appeals - 1927
...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 nnd on the same basis as provided in section 212, * * » and in cases under paragraph (4) of subdivision... | |
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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... 
