 | United States. Department of Justice - Attorneys general's opinions - 1922 - 710 pages
...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... | |
 | Law reports, digests, etc - 1926 - 1144 pages
...both of income of the class described in paragraph (4) of subdivision (a) of this section and other income, the net income of the estate or trust shall be computed and a return thereof made by the fiduciary in accordance with subdivision (b) und the tax shall be... | |
 | Alabama - Law - 1919 - 1476 pages
...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... | |
 | New York (N.Y.). Tax Commission - Taxation - 1919 - 106 pages
...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... | |
 | Henry Montefiore Powell - Corporations - 1919 - 708 pages
...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... | |
 | Guaranty Trust Company of New York - Canada - 1919 - 664 pages
...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... | |
 | National City Company, United States - Internal revenue law - 1919 - 104 pages
...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... | |
 | George Edwin Holmes - Excess profits tax - 1919 - 1052 pages
...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... | |
 | Harris, Forbes & co., New York - Income tax - 1919 - 164 pages
...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... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - Reference - 1919 - 640 pages
...make a return of income. See section 225 of the statute and articles 421-425. The net income of an estate or trust shall be computed in the same manner and on the same basis as the net income of an individual, except that in place of the deduction allowed individuals... | |
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INCOME. 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... 
