 | Irving Bank-Columbia Trust Company - 1925 - 152 lapas
...shall be computed upon the net income of the estate or trust, and shall be paid by the fiduciary. The net income of the estate or trust shall be computed in the same manner and on the same basis as provided in section 212, except that — (1) There shall be allowed as a deduction (in... | |
 | 1925 - 1112 lapas
...required to make a return of income for the estate or trust for which he acts and it is provided that "the net income of the estate or trust shall be computed in the same manner and on the same basis as provided in section 212," with certain different deductions from those allowed an individual... | |
 | John F. Sherwood - 1925 - 206 lapas
...shall be computed upon the net income of the estate or trust, and shall be paid by the fiduciary. The net income of the estate or trust shall be computed in the same manner and on the same basis as provided in section 212, except that — (1) There shall be allowed as a deduction (in... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 lapas
...shall be responsible for making the return of income for the estate or trust for which he acts. The net income of the estate or trust shall be computed in the same manner and on the same basis as provided in section 212,171 except that there shall also be allowed as a deduction (in... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 lapas
...required to make a return of income for the estate or trust for which he acts and it is provided that "the net income of the estate or trust shall be computed in the same manner and on the same basis as provided in section 212," with certain different deductions from those allowed an individual... | |
 | United States. Board of Tax Appeals - 1926 - 1512 lapas
...shall be responsible for making the return of Income for the estate or trust for which he acts. The net income of the estate or trust shall be computed in the sume manner and on the same basis as provided In section 212, except that (in lieu of the deduction... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 lapas
...trusts) and section 167 (relating to income for benefit of the grantor). SEC. 162. NET INCOME. The net income of the estate or trust shall be computed...on the same basis as in the case of an individual, except that— (a) There shall be allowed as a deduction (in lieu of the deduction for charitable,... | |
 | Eric Louis Kohler - 1927 - 618 lapas
...shall be computed upon the net income of the estate, or trust, and shall be paid by the fiduciary. The net income of the estate or trust shall be computed in the same manner and on the same basis as provided in section 212, except that — (1) There shall be allowed as a deduction (in... | |
 | United States. Board of Tax Appeals - 1927 - 1522 lapas
...shall be responsible for making the return of income for the estate or trust for which he acts. The net income of the estate or trust shall be computed in the same manner nnd on the same basis as provided in section 212, * * » and in cases under paragraph (4) of subdivision... | |
 | Charles Alison Scully - 1927 - 112 lapas
...such income be taxable to the estate or trust or to the beneficiaries thereof. The net income of an estate or trust shall be computed in the same manner and on the same basis as provided in this article for individual taxpayers, except that there shall also be allowed... | |
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The net income of the estate or trust shall be computed in the same manner and on the same basis as in the case of an individual... 
