 | Kentucky - 1936
[ Atvainojiet, šīs lappuses saturs ir ierobežots. ] | |
 | Kentucky - 1950
[ Atvainojiet, šīs lappuses saturs ir ierobežots. ] | |
 | United States. Court of Claims - 1940 - 760 lapas
...individual capacity. It then provides that each partner, in computing his net income, shall include "his distributive share, whether distributed or not, of the net income of the partnership * * *." In subsection (d) the method of computing the net income of the partnership is prescribed.... | |
 | United States. Court of Claims - 1925 - 828 lapas
...included in computing the net income of each partner his distributive share, whether Opinion of the Court distributed or not, 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... | |
 | United States. Court of Claims - 1928 - 760 lapas
...paid by the fiduci'ary, but (here shall be included in computing the net income of each beneficiary his distributive 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 upon... | |
 | 1925 - 1112 lapas
...heir, or (d) provides that: "There shall be included in computing the net income of each beneficiary his distributive share, whether distributed or not, of the" net income of the estate or trust for the taxable year." A regulation of the Treasury Department has construed and interpreted... | |
 | 1925 - 1344 lapas
...individual capacity only, and that there shall be included in computing the net income of each partner his distributive share, whether distributed or not,...net income of the partnership for the taxable year, or, if bis net income is computed upon the basis of a period different from the basis upon which the... | |
 | George Edwin Holmes - 1919 - 1048 lapas
...their individual capacity. There shall be included in computing the net income of each partner Irs distributive share, whether distributed or not, of...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... | |
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That individuals carrying on business in partnership shall be liable for income tax only in their individual capacity. There shall be included in computing the net income of each partner his distributive share, whether distributed or not, of the net income... 
