 | 1973 - 476 pàgines
...such share. (d) Computation of common trust fund income. The taxable income of a common 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... | |
 | 1971 - 324 pàgines
...such share. (d) Computation of common trust fund income. The taxable Income of a common 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 gaine and losses from sales or exchanges of capital... | |
 | United States. Internal Revenue Service - 1951 - 2286 pàgines
...individuals apply also to the income of estates and trusts. The net income of an estate or trust is computed in the same manner and on the same basis as in the case of Preliminary report 1947 109, 997 973, 583 5Э9, 244 173, 071 1946 121, 725 1,065,765 594, 924 205,... | |
 | United States. Tax Court - 1952 - 1718 pàgines
...not taxable on any amounts of 1 SEC. 162. NET INCOME. The net Income of the estate or trust shall he computed In the same manner and on the same basis as In the case of an Individual, except thnt — (a) There shall be allowed as a deduction (In lieu of the deduction for charitable,... | |
 | United States. Congress. Senate. Appropriations Committee - 1953 - 388 pàgines
...to the tax on self.employment income.] SUPPLEMENT E — ESTATES AND TBUSTS 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) Subject to the provisions of subsection (g), there shall be allowed as a deduction... | |
 | Congress. Internal Revenue Taxation Joint Committee - 1953
...income.2 For the reasons hereafter stated, our answer is in the negative. "'SBC. 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. Internal Revenue Service - 1954 - 1182 pàgines
...deductions allowed an estate or trust. Section 162 of the Code provides, in part, as follows : The net income of the estate or trust shall be computed...on the same basis as in the case of an individual, except that — (b) There shall be allowed as an additional deduction in computing the net Income of... | |
 | United States. Congress. Senate. Committee on Appropriations - 1953 - 860 pàgines
...FUNDS. ******* (d) Computation of Common Trust Fund Income. — The net income of the common trust, fund shall be computed in the same manner and on the same basis as in tlie case of an individual, except that — • **••*• (3) The so-called "charitable contribution"... | |
 | United States. Congress. Senate. Committee on Labor and Public Welfare - 1955 - 1704 pàgines
...such share. (d) COMPUTATION OF COMMON TRUST FUND INCOME. — The net 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 — (1) There shall be segregated the gains and losses from sales or exchanges of capital... | |
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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... 
