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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 United States Court of Claims - Pàgina 47
per United States. Court of Claims - 1941
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The Code of Federal Regulations of the United States of America

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...
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Internal Revenue Code of 1954, as Amended and in Force on January 3, 1961

United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1148 pàgines
...such share. (d) COMPUTATION OF COMMON TRUST FUND INCOME. — The taxable income of a common trust fund ry without payment of tax or affixing stamps thereto, under such regulations and the filing except that — (1) there shall be segregated the gains and losses from sales or exchanges of capital...
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Code of Federal Regulations: Containing a Codification of Documents of ...

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...
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Reports of the Tax Court of the United States, Volum 33

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...
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Authority Over the Trust Powers of National Banks and National Bank Branches ...

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...
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Authority Over the Trust Powers of National Banks and National Bank Branches ...

United States. Congress. House. Committee on Banking and Currency, United States. Congress. House. Committee on Banking and Currency. Subcommittee No. 1 - 1962 - 22 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...
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Reports of the Tax Court of the United States, Volum 6

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...
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Reports of the Tax Court of the United States, Volum 30

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,...
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Reports of the Tax Court of the United States, Volum 20

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...
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Internal Revenue Cumulative Bulletin

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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