 | United States. Court of Claims - Law reports, digests, etc - 1948
...propaganda, or otherwise attempting, to Influence legislation ; * • » • • SEC. 162. NUT 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. Department of Justice - Attorneys general's opinions - 1922
...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," with one exception not material to the present question. Subsection... | |
 | Guaranty Trust Company of New York - Canada - 1919 - 30 pages
...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, except that there shall also be allowed as a deduction (in lieu... | |
 | Henry Montefiore Powell - Corporations - 1919 - 400 pages
...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 this article for individual taxpayers, except that there shall also be allowed... | |
 | Alabama - Law - 1919
...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 this act for individual taxpayers, except that there shall also be allowed... | |
 | Harris, Forbes & co., New York - Income tax - 1919 - 153 pages
...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, except that there shall also be allowed as a deduction (in lieu... | |
 | Irving National Bank, New York - 1920
...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, except that there shall also be allowed as a deduction (in lieu... | |
 | Income tax - 1920 - 167 pages
...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 this article for individual taxpayers, except that there shall also be allowed... | |
 | United States. Office of Internal Revenue - Excess profits tax - 1920 - 335 pages
...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, except that there shall also be allowed as a deduction (in lieu... | |
 | Real Estate Board of New York - Income tax - 1920 - 96 pages
...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, except that there shall also be allowed as a deduction (in lieu... | |
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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... 
