 | United States. Congress. Senate. Committee on Finance - 1939 - 1104 lapas
...income received by individuals. There shall be included in computing the net income of each partner his distributive share, whether distributed or not, of...accounting period of the partnership ending within the taxable year upon the basis of which the partner's net income is computed. (b) PARTNERSHIP RETURN.... | |
 | 1924 - 1040 lapas
...their individual capacity. There shall be included in computing the net income of each partner his distributive share, whether distributed or not. of...partnership for the taxable year. or. if his net income for snch taxable year is computed upon the bails of fc period different from that upon the basis of which... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 lapas
...SEC. 182. TAX OF PARTNERS. There shall be included in computing the net income of each partner his distributive share, whether distributed or not, of...net income of the partnership for the taxable year. SEC. 183. COMPUTATION OF PARTNERSHIP INCOME. The net income of the partnership shall be computed in... | |
 | 1939 - 174 lapas
...income received by individuals. There shall be included in computing the net income of each partner his distributive share, whether distributed or not, of...accounting period of the partnership ending within the taxable year upon the basis of which the partner's net income is computed. "(b) PARTNERSHIP RETURN.... | |
 | 1939 - 1030 lapas
...SEC. 182. TAX OF PARTNERS. There shall be included in computing the net income of each partner his distributive share, whether distributed or not, of...net income of the partnership for the taxable year. 3.182-1 Distributive share of partners. Individuals carrying on business in partnership are taxable... | |
 | United States. Congress. Senate. Committee on Finance - 1942 - 1092 lapas
...PARTNERS (a) GENERAL KIM K. There shall be included in computing the net income of each partner his distributive share, whether distributed or not, of...net Income of the partnership for the taxable year. If the taxable year of a partner is different from that of the partnership, the amount so Included... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1136 lapas
...provisions' of title VI of this Act. There shall be included in computing the net income of each partner his distributive share, whether distributed or not, of...accounting period of the partnership ending within the taxable year upon the basis of which the partner's net income is computed. TITLE IX — TAX ON ESTATES... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1798 lapas
...provisions of title VI of this Act. There shall be included in computing the net income of each partner his distributive share, whether distributed or not, of...accounting period of the partnership ending within the taxable year upon the basis of which the partner's net income is computed. TITLE IX — TAX ON ESTATES... | |
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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 for the taxable year, or, if his net income for such taxable year is computed upon the basis of... 
