 | United States - 1928 - 1164 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 953 of this title, except that "(1) There shall be allowed as... | |
 | United States - 1928 - 268 lapas
...net income of the estate or trust, and shall be paid by the fiduciary. * * * SEC. 219 (b) * * * 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... | |
 | Virginia - 1928 - 328 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 chapter for individual taxpayers, except that there shall also be allowed... | |
 | United States. Internal Revenue Service - 1950 - 464 lapas
...credits provided for individuals apply also to estates and trusts. Net income of an estate or trust is computed in the same manner and on the same basis as in the case of an individual, except that there is allowed as a deduction, in lieu of the deduction for contributions to charitable,... | |
 | Robert Hiester Montgomery - 1927 - 592 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... | |
 | 1953 - 1028 lapas
...a portion is distributable to beneficiaries. In general, the net income of an estate or a trust is computed in the same manner and on the same basis as in the case of individuals, except that in lieu of the deduction for contributions to charitable, religious, scientific,... | |
 | Robert Hiester Montgomery - 1923 - 1760 lapas
...others are not, the fiduciary in every case is required to make a return of income The net income of an estate or trust shall be computed in the same manner and on the same basis as the net income of an individual, except that in place of the deduction allowed individuals... | |
 | United States. Board of Tax Appeals - 1930 - 1460 lapas
...make a return of income. See section 225 of the statute and articles 421-425. The net income of an estate or trust shall be computed in the same manner and on the same basis as the net income of an individual, except that in place of the deduction allowed individuals... | |
 | United States. Internal Revenue Service - 1931 - 502 lapas
...benefit of the grantor). For return made by beneficiary, see section 143. 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,... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 lapas
...benefit of the grantor). For return made by beneficiary, see section 142. 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,... | |
| |
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... 
