 | United States. Court of Claims - Law reports, digests, etc - 1940 - 760 pages
...(d) the method of computing the net income of the partnership is prescribed. It is provided that it "shall be computed in the same manner and on the same basis as provided in section 212, except that the deduction provided in paragraph (11) of subdivision (a) of section 214 shall not be allowed." The... | |
 | 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 In the same manner and on the same basis as In the case of an Individual, except that — (a) There shall be allowed as a deduction... | |
 | 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 in the same manner and on the same basis as in the case of an individual, * * * with certain exceptions not material here. Section... | |
 | United States. Court of Claims - Law reports, digests, etc - 1928 - 766 pages
...for making the returns of income of the estate or trust for which he acts, and the net income is to be computed in the same manner and on the same basis as provided in section 212, with an exception not material here. In cases arising under paragraph (4) the fiduciary does not pay... | |
 | 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 and on the same basis as in the case of an individual, except that there shall be allowed as an additional deduction,... | |
 | Law reports, digests, etc - 1926 - 1142 pages
...the income collected by a guardian of an infant to be held or distributed as the court may direct. (b) The fiduciary shall be responsible for making...same basis as provided in section 212, except that (in lieu of the deduction authorized by paragraph (11) of subdivision (a) of section (214) there shall... | |
 | Law reports, digests, etc - 1925 - 1112 pages
...required to make a return of income for the estate or trust for which he acts and it is provided that "the net income of the estate or trust shall be computed...and on the same basis as provided in section 212," with certain different deductions from those allowed an individual under paragraph 12, subdivision... | |
 | Robert Hiester Montgomery - Excess profits tax - 1920 - 1304 pages
...and net gains or profits of the partnership for any taxable year. The net income of the partnership shall be computed in the same manner and on the same basis as provided in computing the net income of individuals except that the deduction provided in subdivision ten of section... | |
 | National City Company, United States - Internal revenue law - 1919 - 104 pages
...income collected by a guardian of an infant to be held or distributed as the court may direct. 98. Cli) The fiduciary shall be responsible for making the...manner and on the same basis as provided in Section 212 (par. 45-47), except that there shall also be allowed as a deduction (in lieu of the deduction authorized... | |
 | Alabama - Law - 1919 - 1476 pages
...the income collected by a guardian of an infant to be held or distributed as the court may direct. 2. The fiduciary shall be responsible for making the...the same manner and on the same basis as provided in this act for individual taxpayers, except that there shall also be allowed as a deduction any part... | |
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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 provided In section 212... 
