 | United States. Court of Claims - 1928 - 760 էջ
...trust for any accounting period of such estate or trust ending within the fiscal or calendar year upon the basis of which such beneficiary's net income is...proportionate share of such amounts specified in subdivisions (a) and (b) of section 216 as are received by the estate or trust." It is the contention of plaintiff... | |
 | United States. Court of Claims - 1925 - 828 էջ
...fiscal or calendar year upon the basis of which the partner's net income is computed. " The partner shall, for the purpose of the normal tax, be allowed...proportionate share of such amounts specified in subdivisions (a) and (b) of section 216 as are received by the partnership. ***** "(e) Personal-service corporations... | |
 | 1926 - 1144 էջ
...distributed or made available to the extent that it exceeds the amounts paid in by him. Such distributees shall for the purpose of the normal tax be allowed as credits that part of the amount so distributed or made available as represents the items specified in subdivisions... | |
 | Guaranty Trust Company of New York - 1919 - 664 էջ
...trust for any accounting period of such estate or trust ending within the fiscal or calendar year upon the basis of which such beneficiary's net income is...proportionate share of such amounts specified in subdivisions (a) and (b) of section 216 as are received by the estate or trust. (c) In cases under paragraph (1),... | |
 | Harris, Forbes & co., New York - 1919 - 164 էջ
...trust for any accounting period of such estate or trust ending within the fiscal or calendar year upon the basis of which such beneficiary's net income is...his proportionate share of such amounts specified in subdivision (a) and (b) of section 216 as are received by the estate or trust. Profits of Corporations... | |
 | George Edwin Holmes - 1919 - 1048 էջ
...trust for any accounting period of such estate or trust ending within the fiscal or calendar year upon the basis of which such beneficiary's net income is...allowed to him under section 216, his proportionate sbare of such amounts specified in subdivisions (a) and (M of section 216 as are received by the estate... | |
 | National City Company, United States - 1919 - 104 էջ
...trust for any accounting period of such estate or trust ending within the fiscal or calendar year upon the basis of which such beneficiary's net income is...addition to the credits allowed to him under Section 216 (par. 80-85), his proportionate share of such amounts specified in subdivisions (a) and (b) of Section... | |
 | George Edwin Holmes - 1919 - 1052 էջ
...estate or trust ending within the fiscal or calendar year upon the basis of which such beneficiary's not income is computed. In such cases the beneficiary shall, for the purpose of the normal tax, lie allowed as credits in addition to the credits allowed to him under section 216, his proportionate... | |
 | Henry Montefiore Powell - 1919 - 708 էջ
...trust for any accounting period of such estate or trust ending within the fiscal or calendar year upon the basis of which such beneficiary's net income is computed. In such cases the income of a beneficiary of sudi estate or irust not a resident shall le taxable only to the extent... | |
 | New York (N.Y.). Tax Commission - 1919 - 106 էջ
...trust for any accounting period of such estate or trust ending within the fiscal or calendar year upon the basis of which such beneficiary's net income is computed. In such cases the income of a beneficiary of such estate or trust not a resident shall be taxable only to the extent... | |
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... is computed, then his distributive share of the net income of the estate or trust for any accounting period of such estate or trust ending within the fiscal or calendar year upon the basis of which such beneficiary's net income is computed. 
