 | 1960
...both contracting countries, the term "tax attributable" to property has the same meaning and is to be computed in the same manner and on the same basis as in paragraph (b) of this section, subject to the following adjustment. Where credit is allowed by a contracting... | |
 | 1961
...participant. § 1.584—3 Computation of common trust fund income. The taxable income of the common trust fund shall be computed in the same manner and on the same basis as in the case of an individual, except that : (a) No deduction shall be allowed under section 170 (relating to charitable, etc., contributions... | |
 | United States. Tax Court - 1961
...present value > BBC. 162. NET INCOME. The net Income of the estate or trust shall be computed In the Bame manner and on the same basis as In the case of an Indlvldnnl. except that — • ••*••• (e) Amounts allowable nnder section 812 (b) as a deduction... | |
 | United States Congress. House. Banking and Currency Committee - 1962 - 22 pàgines
...share. (d) COMPUTATION or COMMON TRUST FUND INCOME. — The taxable income of a «ommon trust fund shall be computed in the same manner and on the same basis as in the case of an individual, except that — (1) there shall be segregated the gains and losses from sales or exchanges of capital... | |
 | United States. Tax Court - 1947
...Robinson, is income currently distributable and so taxable to her, since » 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 — • •••*•• the parties are in accord that the balance of the net income is... | |
 | United States. Tax Court - 1959
...act of a fiduciary independent of such testamentary •SEC. 162. NET INCOME. Tbe net Income of tbe estate or trust shall be computed In the same manner...on the same basis as In the case of an Individual, except that — (278) TRUST OF JOHN WALKER. provision. Regs. 118, sec. 39.162-1 ; Estate of JB Whitehead,... | |
 | United States. Tax Court - 1954
...'SBC. 183. COMPUTATION OF PARTNERSHIP INCOME. (a) GENERAL RULE. — The net Income of the partnership shall be computed In the same manner and on the same basis as In the case of an Individual, except as provided in subsections (b), (c), and (d). (b) SEGREGATION OF ITEMS. — (1) CAPITAL GAINS... | |
 | United States. Internal Revenue Service - 1972
...Code. The taxable income of a partnership is computed, for Federal income tax purposes, in the same manner and on the same basis as in the case of an...individual, with certain exceptions not material here. Thus, if a tax paid to a State by an individual is deductible under section 164 of the Code in computing... | |
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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... 
