 | United States. Court of Claims - Law reports, digests, etc - 1928 - 760 pages
...distributive share of the net income of the estate or 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 beneficiary shall, for the purpose of... | |
 | 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... | |
 | Bankruptcy - 1925 - 1344 pages
...of a period different from the basis upon which the net income of the partnership is computed, then his distributive share of the net income of the partnership for any annual accounting period of the partnership ending within the fiscal year or calendar year, upon the... | |
 | New York (State). Comptroller's Office - Finance - 1919 - 24 pages
...what must he return as his share of the " net income " of the partnership? He is required to return his distributive share of the " net income " of the...the fiscal or calendar year upon the basis of which his " net income " is computed. (Section 364) 33. Is that true of 1919 income returns? This question... | |
 | Robert Hiester Montgomery - Excess profits tax - 1920 - 1304 pages
...distributive share of the net income of the estate or 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. REGULATION. In the case of (a) a trust the income of which... | |
 | New York (State) - Administrative courts - 1919 - 520 pages
...what must he return as his share of the " net income " of the partnership? He is required to return his distributive share of the " net income " of the...the fiscal or calendar year upon the basis of which his " net income " is computed. ยง 364. 33. 7s that true of 1919 income returns? This question will... | |
 | New York (N.Y.). Tax Commission - Taxation - 1919 - 106 pages
...period different from that upon the basis of which the net income of the partnership is computed, then his distributive share of the net income of the partnership for any accounting period of the part nership ending within the fiscal or calendar year upon the basis of which the partner's net income... | |
 | Guaranty Trust Company of New York - Canada - 1919 - 664 pages
...distributive share of the net income of the estate or 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 beneficiary shall, for the purpose of... | |
 | Henry Montefiore Powell - Corporations - 1919 - 708 pages
...distributive share of the net income of the estate or 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... | |
 | Harris, Forbes & co., New York - Income tax - 1919 - 164 pages
...distributive share of the net income of the estate or 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 beneficiary shall, for the purpose of... | |
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... of the net income of the partnership for the taxable year, or, if his net income for such taxable year is computed upon the basis of a period different from that upon the basis of which the net income of the partnership... 
