 | United States - 1964 - 1098 lapas
...Islands, Guam, or American Samoa. ***** Por purposes of the preceding sentence, gross income means — (v) in the case of any such trade or business in which...purchased and sold in carrying on such trade or business, adjusted (after such reduction) in accordance with the provisions of paragraphs (1) through '7) and... | |
 | 2004 - 716 lapas
...taxpayer's distributive share shall be used in computing his net earnings from self-employment. (iii) Cross reference. For a special rule in the case of...adjusted (after such reduction) in accordance with the §1.1402(a)-15 applicable provisions of §§1.1402(a)-3 to 1.1402(abl3, inclusive. (2) In the case... | |
 | 1991 - 896 lapas
...the taxpayer's distributive share shall be used in computing his net earnings from self-employment. (ill) Cross reference. For a special rule in the case...paragraphs (a) and (c), other than paragraph (a)(5). of S 1.61-4), adjusted (after such reduction) In accordance with the applicable provisions of §|1.1402(a)-3... | |
 | 1974 - 880 lapas
...taxpayer's distributive share shall be used in computing his net earnings from selfemployment. (iii) Cross reference. For a special rule in the case of...(see paragraphs (a) and (c) , other than paragraph (a) (5), of 51.61-4), adjusted (after such reduction) in accordance with the applicable provisions... | |
 | 1986 - 1138 lapas
...Cross reference. For a special rule in the case of certain deceased partners, see paragraph (c) of Í 1.1402(f)-l. (b) Computation of gross income. For...reduction) in accordance with the applicable provisions of §i 1.1402(a)-3 to 1.1402(a)-13, inclusive. (2) In the case of any such trade or business in which... | |
 | 1966 - 508 lapas
...distributive share shall be used in computing his net earnings from selfemployment. (ill) Cross reference. Por a special rule in the case of certain deceased partners,...(see paragraphs (a) and (c), other than paragraph (a) (5), of §1.61-4), adjusted (after such reduction) in accordance with the applicable provisions... | |
 | 1996 - 1268 lapas
...reference. For a special rule in the case of certain deceased partners, see paragraph (c) of §1.1402(0-1. (b) Computation of gross income. For purposes of this...reduction) in accordance with the applicable provisions of §§1.1402(ab3 to 1.1402(аЫЗ. inclusive. (2) In the case of any such trade or business in which... | |
 | 1985 - 1110 lapas
...reference. For a special rule in the case of certain deceased partners, see paragraph (c) of § 1.1402Ш-1. (b) Computation of gross income. For purposes of this...paragraphs (a) and (c), other than paragraph (a)(5), of Î 1.61-4), adjusted (after such reduction) in accordance with the applicable provisions of |§ 1.1402(a)-3... | |
 | 1970 - 940 lapas
...income or loss from any trade or business carried on by any partnership of which he is a member. (d) Computation of gross income. For purposes of this...purchased and sold in carrying on such trade or business, adjusted (after such reduction) in accordance with the provisions of paragraphs (1) through (6) and... | |
 | 1975 - 1116 lapas
...Income or loss from any trade or business carried on by any partnership of which he is a member. (d) Computation of gross income. For purposes of this...purchased and sold in carrying on such trade or business, adjusted (after such reduction) in accordance with the provisions of paragraphs (1) through (6) and... | |
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In the case of any such trade or business in which the Income is computed under a cash receipts and disbursements method, the gross receipts from such trade or business reduced by the cost or other basis of property which was purchased and sold in carrying... 
