 | Law reports, digests, etc - 1926 - 1144 pages
...distributed or made available to the extent that it exceeds the amounts paid in by him. Such distributees shall for the purpose of the normal tax be allowed as credits that part of the amount so distributed or made available as represents the items specified in subdivisions... | |
 | Harris, Forbes & co., New York - Income tax - 1919 - 164 pages
...trust for any accounting period of such estate or trust ending within the fiscal or calendar year upon the basis of which such beneficiary's net income is...his proportionate share of such amounts specified in subdivision (a) and (b) of section 216 as are received by the estate or trust. Profits of Corporations... | |
 | George Edwin Holmes - Excess profits tax - 1919 - 1048 pages
...trust for any accounting period of such estate or trust ending within the fiscal or calendar year upon the basis of which such beneficiary's net income is...allowed to him under section 216, his proportionate sbare of such amounts specified in subdivisions (a) and (M of section 216 as are received by the estate... | |
 | National City Company, United States - Internal revenue law - 1919 - 104 pages
...trust for any accounting period of such estate or trust ending within the fiscal or calendar year upon the basis of which such beneficiary's net income is...addition to the credits allowed to him under Section 216 (par. 80-85), his proportionate share of such amounts specified in subdivisions (a) and (b) of Section... | |
 | George Edwin Holmes - Excess profits tax - 1919 - 1052 pages
...estate or trust ending within the fiscal or calendar year upon the basis of which such beneficiary's not income is computed. In such cases the beneficiary shall, for the purpose of the normal tax, lie allowed as credits in addition to the credits allowed to him under section 216, his proportionate... | |
 | Alabama - Law - 1919 - 1476 pages
...trust for any accounting period of such estate or trust ending within the fiscal or calendar year upon the basis of which such beneficiary's net income is computed. In such cases the income of a beneficiary of such estate or trust not a resident shall be taxable only to the extent... | |
 | Henry Montefiore Powell - Corporations - 1919 - 708 pages
...trust for any accounting period of such estate or trust ending within the fiscal or calendar year upon the basis of which such beneficiary's net income is computed. In such cases the income of a beneficiary of sudi estate or irust not a resident shall le taxable only to the extent... | |
 | New York (N.Y.). Tax Commission - Taxation - 1919 - 106 pages
...trust for any accounting period of such estate or trust ending within the fiscal or calendar year upon the basis of which such beneficiary's net income is computed. In such cases the income of a beneficiary of such estate or trust not a resident shall be taxable only to the extent... | |
 | War revenue law of 1920 - 1920 - 36 pages
...trust for any accounting period of such estate or trust ending within the fiscal or calendar year upon the basis of which such beneficiary's net income Is...allowed as credits in addition to the credits allowed individuals, his proportionate share of such credits as are received by the- estate or trust PARTIAL... | |
 | United States. Bureau of Internal Revenue - Excess profits tax - 1920 - 346 pages
...the fiscal or calendar year upon the basis of which the partner's net income is computed. The partner shall, for the purpose of the normal tax, be allowed...share of such amounts specified in subdivisions (a) an.l (b) of section 216 as are received by the partnership. (b) If a fiscal year of a partnership ends... | |
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Supplement, required to be Included In computing his net Income. Any remaining portion of such amounts specified In section... 
