| Guaranty Trust Company of New York - 1919 - 664 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... | |
| Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 էջ
...Tax Book.) fl 360. Income from estates and trusts. — Each beneficiary of an estate should report his distributive share, whether distributed or not, of the net income of the estate or trust for the taxable year. The income should be divided into the following classes: Cash... | |
| Henry Montefiore Powell - 1919 - 708 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... | |
| Harris, Forbes & co., New York - 1919 - 164 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... | |
| George Edwin Holmes - 1919 - 1052 էջ
...paid by the fiduciary, but there shall bo 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... | |
| George Edwin Holmes - 1920 - 1186 էջ
...their individual capacity and that 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 is computed upon the basis of a period different from the basis upon which the... | |
| Harris, Forbes & Co., New York - 1920 - 110 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... | |
| Real Estate Board of New York - 1920 - 112 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 - 622 էջ
...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 ipartnership for the taxable year, or if his net income for such taxable year is computed upon the... | |
| 1920 - 36 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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