 | Law reports, digests, etc - 1926 - 1144 pages
...taxable year tion the fiduciary shall include for which the return is made. in the return a statement of each beneficiary's distributive share of such net...year for which the return is made. (c) In cases under paragraphs (c) In cases under paragraph (1), (2) or (3) of subdivision (a) (1), (2) or (3) of subdivision... | |
 | Law reports, digests, etc - 1925 - 1112 pages
...paragraph 4 of subdivision (a) of this section the fiduciary shall include in the return a statement of each beneficiary's distributive share of such net...of the taxable year for which the return is made." Under subdivision (c) it is provided that the income described in paragraphs 1, 2, and 3 of subdivision... | |
 | Robert Hiester Montgomery - Excess profits tax - 1920 - 1304 pages
...paragraph (4) of subdivision (a) of this section the fiduciary shall include in the return a statement of each beneficiary's distributive share of such net...of the taxable year for which the return is made. REGULATIONS. In the case of (a) estates of decedents before final settlement and of (b) trusts, whether... | |
 | George Edwin Holmes - Excess profits tax - 1919 - 1052 pages
...paragraph (4) of subdivision (a) of this section the fiduciary shall include in the return a statement of each beneficiary's distributive share of such net...upon the net income of the estate or trust and shall bo paid by the fiduciary, except that in determining the net income of the estate of any deceased person... | |
 | Guaranty Trust Company of New York - Canada - 1919 - 664 pages
...paragraph (4) of subdivision (a) of this section the fiduciary shall include in the return a statement of each beneficiary's distributive share of such net...of the taxable year for which the return is made. (4) Income which is to be distributed to the beneficiaries periodically, whether or not at regular... | |
 | New York (N.Y.). Tax Commission - Taxation - 1919 - 106 pages
...paragraph d of subdivision one of this section, the fiduciary shall include in the return a statement of each beneficiary's distributive share of such net...of the taxable year for which the return is made. 3. In cases under paragraphs a, b, and c of subdivision one, of this section, the tax shall be imposed... | |
 | National City Company, United States - Internal revenue law - 1919 - 104 pages
...of subdivision (a) of this Section (par. 97) the fiduciary shall include in the return a statement of each beneficiary's distributive share of such net...of the taxable year for which the return is made. 99. (c) In cases under paragraph (1), (2), or (3) of subdivision (a) (par. 93-96) the tax shall be... | |
 | Henry Montefiore Powell - Corporations - 1919 - 708 pages
...paragraph d of subdivision one of this section, the fiduciary shall include in the return a statement of each beneficiary's distributive share of such net...of the taxable year for which the return is made. 636 Appendix II 3. In cases under paragraphs a, b, and c of subdivision one, of this section, the tax... | |
 | Alabama - Law - 1919 - 1476 pages
...paragraph d, under sub-division 1 of this section, the fiduciary shall include in the return a statement of each beneficiary's distributive share of such net...of the taxable year for which the return is made. 3. In cases under paragraphs a. b, and c, of sub-division 1 of this section, the tax shall be imposed... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - Reference - 1919 - 640 pages
...the fiduciary shall include in the return a statement of each beneficiary's distributive share of the net income, whether or not distributed before the...of the taxable year for which the return is made. See section 219 of the statute and articles 341-346. If the net income of a decedent from the beginning... | |
| |
... in cases under paragraph (4) of subdivision (a) of this section the fiduciary shall include in the return a statement of each beneficiary's distributive share of such net income, whether or not distributed before the close of the taxable year for... 
