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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... "
Report of the Joint Committee on Internal Revenue Taxation - Page 49
by United States. Congress. Joint Committee on Internal Revenue Taxation - 1927
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Cases Decided in the Court of Claims of the United States, Volume 111

United States. Court of Claims - Law reports, digests, etc - 1948 - 886 pages
...carrying on propaganda, or otherwise attempting, to Influence legislation ; * • » • • SEC. 162. NUT INCOME. The net income of the estate or trust shall...charitable, etc., contributions authorized by section 28 (o)) any part of the gross Income, without limitation, which pursuant to the terms of the Trill...
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Cases Decided in the United States Court of Claims ... with ..., Volume 139

United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1958 - 910 pages
...sections of the Internal Revenue Code of 1939 are section 162 and section 23 (a) (2) which follow : Sec. 162. NET INCOME. The net income of the estate...basis as in the case of an individual, except that * * * Sec. 23. DEDUCTIONS FROM GROSS INCOME. In computing net income there shall be allowed as deductions...
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Cases Decided in the Court of Claims of the United States, Volume 92

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...
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Cases Decided in the Court of Claims of the United States, Volume 83

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...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, the amount...
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Cases Decided in the United States Court of Claims ... with ..., Volume 113

United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1949 - 832 pages
...individuals for tax purposes. Section 183 of the bill provides that the net income of a partnership shall be computed in the same manner and on the same basis as in the case of an individual (the same as the rule of the prior acts), with the following exception: (1) The partnership is required...
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Official Opinions of the Attorneys General of the United States: Advising ...

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...
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The Federal Reporter

Law reports, digests, etc - 1926 - 1142 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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Income Tax Law: Analysis and Comment

Harris, Forbes & co., New York - Income tax - 1919 - 164 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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Report for the Year Ending ...

New York (N.Y.). Tax Commission - Taxation - 1919 - 106 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...
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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
...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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