 In cases under paragraph (1), (2), or (3) of subdivision (a) the tax shall be imposed upon the net income of the estate or trust and shall be paid by the fiduciary, except that in determining the net income of the estate of any deceased person during...  Laws of the State of New York - 1733. lappuseautors: New York (State) - 1920Pilnskats - Par šo grāmatu
 | George Edwin Holmes - 1919 - 1048 lapas
...during the period of administration or settlement the tax is imposed on the beneficiary with respect to the amount of any income properly paid or credited to any legatee, heir or other beneficiary and on the executor or administrator only with respect to the remainder.8 For the purposes of the normal... | |
 | George Edwin Holmes - 1919 - 1052 lapas
...1916. Undistributed Income. The Revenue Act of 1918 provides that the tax shall be imposed upon the net income of the estate or trust and shall be paid by the fiduciary upon (a) income received by estates of deceased persons during the period of administration or settlement... | |
 | 1920 - 36 lapas
...which the return is made. In cases under paragraphs (1), (2) or (3) the tax shall be imposed upon the net income of the estate or trust and shall be paid...beneficiary. In such cases the estate or trust shall, for the purpose of the normal tax, be allowed the same credits as are allowed to single persons. In... | |
 | Real Estate Board of New York - 1920 - 112 lapas
...(c) In cases under paragraph (1), (2), or (3) of subdivision (a) the tax shall be imposed upon the net income of the estate or trust and shall be paid...beneficiary. In such cases the estate or trust shall, for the purpose of the normal tax, be allowed the same credits as are allowed to single persons under... | |
 | United States - 1920 - 1054 lapas
...(c) In cases under paragraph (1), (2), or (3) of subdivision (a) the tax shall be imposed upon the net income of the estate or trust and shall be paid...beneficiary. In such cases the estate or trust shall, for the purpose of the normal tax, be allowed the same credits as are allowed to single persons under... | |
 | United States - 1920 - 1052 lapas
...('i°).P(a2), division (a) the tax shall be imposed upon the net indivision (°«f) 8ub' K0me °f tne for the purpose of the normal tax, be allowed the same credits as arc allowed to single persons under... | |
 | United States - 1920 - 1064 lapas
...subPh£ aVfa)", division (a) the tax shall be imposed upon the net inision oo. come of llie estate ?r trust and shall be paid by the fiduciary, except that...beneficiary. In such cases the estate or trust shall, for the purpose of the normal tax, be allowed the same credits as are allowed to single persons under... | |
 | Irving National Bank, New York - 1920 - 150 lapas
...(c) In cases under paragraph (1), (2), or (3) of subdivision (a) tke tax shall be imposed upon the net income of the estate or trust and shall be paid by the fiduciary, except that in determuumg the met income of the estate of any deceased person during the period of administration... | |
 | George Edwin Holmes - 1920 - 1186 lapas
...subdivision (a) the tai shall be imposed upon the net income of the estate or trust and shall be pai-i by the fiduciary, except that in determining the net income of the estate of anr deceased person during the period of administration or settlement there may t» deducted the amount... | |
 | Rex Frye - 1921 - 350 lapas
...or (3) of sub- ^position O f division (a) the tax shall be imposed upon the net in-graphs (i), come of the estate or trust and shall be paid by the fiduciary,...beneficiary. In such cases the estate or trust shall, for the purpose of the normal tax, be allowed the same credits as are allowed to single persons under... | |
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