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" ... 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... "
Public Accounting and Auditing... - Page 186
by John F. Sherwood - 1921
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Cases Decided in the Court of Claims of the United States, Volume 63

United States. Court of Claims - Law reports, digests, etc - 1928 - 760 pages
...share, whether distributed or not, of the net income of the estate, or trust for the taxable }rear. or, if his net income for such taxable year is computed...that upon the basis of which the net income of the estate or trust is computed, then his distributive share of the net income of the estate or trust for...
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American Bankruptcy Reports: Reporting the Decisions and Opinions ..., Volume 4

Bankruptcy - 1925 - 1344 pages
...taxable year, or, if bis net income is computed upon the basis of a period different from the basis upon which the net income of the partnership is computed,...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...
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State Finances, Volume 3, Issue 6

New York (State). Comptroller's Office - Finance - 1919 - 24 pages
...consent of the comptroller. 32. If one is a member of a partnership and calculates his ' ' net income " upon the basis of a period different from that upon...the " net income " of the partnership is computed, what must he return as his share of the " net income " of the partnership? He is required to return...
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Report for the Year Ending ...

New York (N.Y.). Tax Commission - Taxation - 1919 - 106 pages
...distributive share whether distributed or not. of the net income of the estate or trust for the taxable year, or, if his net income for such taxable year is computed...that upon the basis of which the net income of the estate or trust is computed, then his distributive share of the net income of the estate or trust for...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - Internal revenue law - 1919 - 104 pages
...distributive share, whether distributed or not. of the net income of the estate or trust for the taxable year, or, if his net, income for such taxable year is computed...that upon the basis of which the net income of the estate or trust Taxes apply to Income Received by estates of decedents, Accumulated In trust, Held...
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Income Tax Law: Analysis and Comment

Harris, Forbes & co., New York - Income tax - 1919 - 164 pages
...distributive share, whether distributed or not, of the net income of the estate or trust for the taxable year, or, if his net income for such taxable year is computed...that upon the basis of which the net income of the estate or trust is computed, then his distributive share of the net income of the estate or trust for...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - Excess profits tax - 1919 - 1052 pages
...distributive share, whether distributed or not, of the net income of the estate or trust for the taxable year, or, if his net income for such taxable year is computed...that upon the basis of which the net income of the estate or trust is computed, then his distributive share of the net income of the estate or trust for...
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Acts of the General Assembly of the State of Alabama

Alabama - Law - 1919 - 1476 pages
...or not, of the net income of the estate or trust for the taxable year, or, if his net income for the taxable year is computed upon the basis of a period...that upon the basis of which the net income of the estate or trust is computed, then his distributive share of the net income of the estate or trust for...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - Excess profits tax - 1919 - 1048 pages
...distributive share, whether distributed or not, of the net income of the estate or trust 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 tbn basis of which the net income of the estate or trust is computed, then his distributive share of...
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Taxation of Corporations and Personal Income in New York

Henry Montefiore Powell - Corporations - 1919 - 708 pages
...distributive share whether distributed or not, of the net income of the estate or trust for the taxable year, or. if his net income for such taxable year is computed upon the basis of a period different from that npon the basis of which the net income of the estate or trust is computed, then his distributive share...
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