 | National Tax Association - 1922 - 604 էջ
...paid by the fiduciary, but there shall be included in computing the net income of such beneficiary his distributive share, whether distributed or not, of the net income of the estate or trust for the taxable year, or, if his net income for such taxable year is computed upon... | |
 | 1926 - 508 էջ
...shall be liable for income tax only in their individual capacity. There shall be included in computing the net income of each partner his distributive share,...net income of the partnership for the taxable year. * * * " The court held that the plaintiff was obliged to pay taxes on the full amount of the profits... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 էջ
...paid by the fiduciary, but there shall be included in computing the net income of each beneficiary his distributive share, whether distributed or not, of the net income of the estate or trust for the taxable year, or, if his net income for such taxable year is computed upon... | |
 | United States - 1924 - 260 էջ
...shall be liable lor income tax only in their individual capacity. There shall be included in computing the net income of each partner his distributive share,...whether distributed or not, of the net income of the Eartnership for the taxable year, or, if is net income for such taxable year is computed upon the basis... | |
 | 1927 - 1150 էջ
...Subdivision (d) provides that: "There shall be included in computing the net income of each beneficiary his distributive share, whether distributed or not, of the net income of the estate or trust for the taxable year." A regulation of the Treasury Department has construed and interpreted... | |
 | 1924 - 1056 էջ
...liable for income tax in their individual capacity only, and that there shall be included in computing the net income of each partner his distributive share,...partnership for the taxable year, or, if his net income is computed upon the basis of a period different from the basis upon which the net income of the partnership... | |
 | 1924 - 1052 էջ
...'corporation' includes associations, joint-stock companies, and insurance companies." (296 F.) computing the net Income of each partner his distributive share,...net income of the partnership for the taxable year. * * *" The latter paragraph of section 335 of subdivision c of the same act (section 63367/i«n) reads... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 էջ
...paid by the fiduciary, but there shall be included in computing the net income of each beneficiary his distributive share, whether distributed or not, of the net income of the estate or trust for the taxable year, or. if his net income for such taxable year is computed 138 Act... | |
 | 1925 - 1112 էջ
...subdivision (d) that the income under paragraph 4 on which the tai is to be assessed and collected shall be "his distributive share, whether distributed or not, of the net income of the estate or trust for the taxable year." The beneficiary clearly has no distributive share in the net... | |
 | 1926 - 1116 էջ
...shall be liable for income tax only in their individual capacity. There shall be included in computing the net income of each partner his distributive share,...net income of the partnership for the taxable year. * • • » It need not be disputed that the plaintiff is correct in his view that the contract between... | |
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... there shall be included in computing the net income of each beneficiary his distributive share, whether distributed or not, of the net income of the estate or trust for the taxable year... 
