 | United States. Court of Claims - Law reports, digests, etc - 1948 - 886 pages
...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. Court of Claims - Law reports, digests, etc - 1941 - 708 pages
...the income of estates or of any kind of property held in trust, * * * and Section 162 provides: The net income of the estate or trust shall be computed...on the same basis as in the case of an individual, * * * with certain exceptions not material here. Section 23 specifies the deductions from gross income... | |
 | United States. Court of Claims - Law reports, digests, etc - 1937 - 786 pages
...recover in either action. Section 162 of the Revenue Act of 1928 provides that the net income of an estate or trust shall be computed in the same manner...on the same basis as in the case of an individual, except that there shall be allowed as an additional deduction, in computing the net income of the trust,... | |
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1949 - 832 pages
...SEC. 183. COMPUTATION OF PARTNERSHIP INCOME. (a) GENERAL RULE. — The net income of the partnership shall be computed in the same manner and on the same basis as in the case of an individual, except as provided in subsections (b) and (c) . (b) SEGREGATION OF ITEMS. (1) CAPITAL GAINS AND LOSSES.... | |
 | United States. Department of Justice - Attorneys general's opinions - 1922 - 710 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," with one exception not material to the present question. Subsection... | |
 | Law reports, digests, etc - 1926 - 1144 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... | |
 | Guaranty Trust Company of New York - Canada - 1919 - 664 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... | |
 | Alabama - Law - 1919 - 1476 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 act for individual taxpayers, except that there shall also be allowed... | |
 | Henry Montefiore Powell - Corporations - 1919 - 708 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... | |
 | National City Company, United States - Internal revenue law - 1919 - 104 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 (par. 45-47), except that there shall also be allowed as a deduction... | |
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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... 
