| United States. Bureau of Internal Revenue - 1920 - 346 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 tbe taxable year, or, if his net income for such taxable year is computed upon... | |
| United States - 1920 - 1054 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... | |
| 1920 - 188 էջ
...being taxable directly to the beneficiary or beneficiaries. Each beneficiary must include in his return 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 - 1920 - 1064 էջ
...paid by the fiduciary, but there shall be included in computing the net income of each beneficiary Stat., 545.) [Extracts.] ***** SEC. 5. That the statutory laws of the Unite estate or trust for the taxable year, or, if his not income for such taxable year is computed upon... | |
| United States - 1920 - 1052 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... | |
| Irving National Bank, New York - 1920 - 150 էջ
...the tax is not to be paid by the fiduciary, but the beneficiary in his income tax return must include 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 the... | |
| United States. Internal Revenue Service - 1921 - 348 էջ
...in their individual capacity. There shall be included in computing the net .income of each partner his distributive share, whether distributed or not,...net income of the partnership for the taxable year, or, if his net income for such taxable year is computed upon the basis of a period different from that... | |
| New York (State) - 1921 - 1090 էջ
...in their individual capacity. There shall be included in computing the net income of ea«h partner his distributive share, whether distributed or not,...net income of the partnership for the taxable year, or, if his net income for such taxable year is computed upon the basis of a period different from that... | |
| United States. Bureau of Internal Revenue - 1921 - 778 էջ
...only in their individual capacity. There shall he included in computing the net income of each partner his distributive share, whether distributed or not,...net income of the partnership for the taxable year. * * * • **•*** (d)'The net income of the partnership shall be computed in the same manner ;>nd... | |
| Rex Frye - 1921 - 350 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... | |
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