 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. lappuseautors: United States. Congress. Senate. Committee on Finance - 1939Pilnskats - Par šo grāmatu
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 708 lapas
...partnership shall be liable for income tax only in their individual capacity. SEC. 182. TAX OF PARTNERS. There shall be included in computing the net income...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... | |
 | United States. Supreme Court - 1938 - 678 lapas
...be deemed taxable income of the partners. Section 218 (a) of the Revenue Act of 1918 provides that "There shall be included in computing the net income...net income of the partnership for the taxable year. . . ." If "distributive" meant "currently distributable under state law," the contentions made by the... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 lapas
...Supplement F Partnerships SEC. 181. PARTNERSHIP NOT TAXABLE. 147 148 SEC. 182. TAX OF PARTNERS. There shall be included in computing the net income...partner his -distributive share, whether distributed e* % ef the net income ef the partnership for the taxable 7w computing the net income of each partner,... | |
 | 1939 - 1028 lapas
...the term "partnership" includes, see section 1001 (a) (3) of the Act.*t SEC. 182. TAX OF PARTNERS. There shall be included in computing the net income...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. Board of Tax Appeals - 1939 - 1376 lapas
...clear for the reasons already stated that the amount attributed to each partner may not be regarded as "his distributive share, whether distributed or not,...net income of the partnership for the taxable year." The respondent cites Hill v. Commissioner, 38 Fed. (2d) 165; Pope v. Commissioner, 39 Fed. (2d) 420;... | |
 | United States. Congress. Senate. Committee on Finance - 1942 - 1092 lapas
...OEHLER, Endicott Building, St. Paul, Minn. REVENUE ACT 1928 8EO. 182. TAX OF PARTNERS (a) GENERAL KIM K. There shall be included in computing the net income...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 U.S. Congress. Senate. Committee on finance - 1942 - 1090 lapas
...OEHLER, Endicott Building, St. Paul, Minn. REVENUE ACT 1928 BSD. 182. TAX OF PARTNERS (a) GENERAL BULE. There shall be included In computing the net income...distributive share, whether distributed or not, of tbe net income of the partnership for the taxable year. If the taxable year of a partner is different... | |
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