 | United States. Court of Claims, Audrey Bernhardt - 1950 - 824 lapas
...individual for any taxable year beginning after December 31, 1938, the tax attributable to such compensation shall not be greater than the aggregate of the taxes attributable to such compensation had it been received in equal portions in each of the years included hi such period.... | |
 | 1941 - 1688 lapas
...Individual for any taxable year beginning after December 31, 1938. the tax attributable to such compensation shall not be greater than the aggregate of the taxes attributable to such compensation had It been received In equal portions in each of the years Included In such period."... | |
 | United States - 1964 - 1098 lapas
...fall within paragraphs (1) through (4) of section 665 (b). The tax of the beneficiaries attributable to the amounts treated as having been received on...than the aggregate of the taxes attributable to those Page 1398 amounts had they been Included In the gross income of the beneficiaries on such day in accordance... | |
 | United States - 1953 - 1744 lapas
...partnership, the tax attributable to any part thereof which is included in the gross income of any individual ved as a dividend if on such last day there had been distributed by such part had it been included in the eross income of such individual ratably over that part of the... | |
 | United States U.S. Congress. Senate. Committee on finance - 1942 - 1090 lapas
...individual for any taxable year beginning after December 31, 1938, the tax attributable to such compensation shall not be greater than the aggregate of the taxes attributable to such compensation had it been received In equal portions in each of the years Included in such period.... | |
 | United States. Congress. Senate. Committee on Finance - 1942 - 1092 lapas
...individual for any taxable year beginning after December 31, 1938, the tax attributable to such compensation shall not be greater than the aggregate of the taxes attributable to such compensation had it been received in equal portions in each of the years included in such period.... | |
 | United States. Congress. House. Committee on Ways and Means - 1942 - 1228 lapas
...individual for any taxable year beginning after December 31. 1938, the tax attributable to such compensation shall not be greater than the aggregate of the taxes attributable to such compensation had it been received in equal portions in each of the years included in such period.... | |
 | United States, Walter Elbert Barton - 1944 - 1286 lapas
...partnership, the tax attributable to any part thereof which is included in the gross income of any individual shall not be greater than the aggregate of the taxes attributable to such part had it been included in the gross income of such individual ratably over that part of the... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 lapas
...partnership, the tax attributable to any part thereof which is included in the gross income of any individual shall not be greater than the aggregate of the taxes attributable to such part had it been included in the gross income of such individual ratably over that part of the... | |
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... shall not be greater than the aggregate of the taxes attributable to such part had it been included in the gross income of such individual ratably over that part of the period which precedes the date of such receipt or accrual. 
