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" There shall be included in computing the net income of each partner his distributive share, whether distributed or not, of the net income of the partnership... "
Legislative Calendar - 1097. lappuse
autors: United States. Congress. Senate. Committee on Finance - 1939
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Cases Decided in the Court of Claims of the United States, 63. sējums

United States. Court of Claims - 1928 - 758 lapas
...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...that upon the basis of which the net income of the estate or trust is computed, then his distributive share of the net income of the estate or trust for...
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American Bankruptcy Reports: Reporting the Decisions and Opinions ..., 4. sējums

1925 - 1344 lapas
...on a partnership business shall be liable for income tax in their individual capacity only, and that there shall be included in computing the net income...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 net income...
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Income Tax Procedure

Robert Hiester Montgomery - 1920 - 1304 lapas
...beneficiary his distributive share, whether distributed or not, of the net income of the estate or trust for the taxable year, or, if his net income for such...that upon the basis of which the net income of the estate or trust is computed, then his distributive share of the net income of the estate or trust for...
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State Finances, 3. sējums,6. izdevums

New York (State). Comptroller's Office - 1919 - 24 lapas
...consent of the comptroller. 32. If one is a member of a partnership and calculates his ' ' net income " upon the basis of a period different from that upon...the " net income " of the partnership is computed, what must he return as his share of the " net income " of the partnership? He is required to return...
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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 664 lapas
...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...income for such taxable year is computed upon the oasis of a period different from that upon The partner shall, for the purpose of the normal tax, be...
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Acts of the General Assembly of the State of Alabama

Alabama - 1919 - 1476 lapas
...carrying on business in partnerships shall be liable for income tax only in their individual capacity. There shall be included in computing the net income...partnership for the taxable year, or, if his net income for the taxable year is computed upon the basis of a period different from that upon the basis of which...
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Income Tax Law: Analysis and Comment

Harris, Forbes & co., New York - 1919 - 164 lapas
...beneficiary his distributive share, whether distributed or not, of the net income of the estate or trust for the taxable year, or, if his net income for such...that upon the basis of which the net income of the estate or trust is computed, then his distributive share of the net income of the estate or trust for...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 lapas
...beneficiary his distributive share, whether distributed or not. of the net income of the estate or trust for the taxable year, or, if his net, income for such...that upon the basis of which the net income of the estate or trust Taxes apply to Income Received by estates of decedents, Accumulated In trust, Held...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1052 lapas
...beneficiary his distributive share, whether distributed or not, of the net income of the estate or trust for the taxable year, or, if his net income for such...that upon the basis of which the net income of the estate or trust is computed, then his distributive share of the net income of the estate or trust for...
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Report for the Year Ending ...

New York (N.Y.). Tax Commission - 1919 - 106 lapas
...beneficiary his distributive share whether distributed or not. of the net income of the estate or trust for the taxable year, or, if his net income for such...that upon the basis of which the net income of the estate or trust is computed, then his distributive share of the net income of the estate or trust for...
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