 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...  Report for the Year Ending ... - 69. lappuseautors: New York (N.Y.). Tax Commission - 1919Pilnskats - Par šo grāmatu
 | United States. Internal Revenue Service - 1926 - 618 lapas
...properly paid or credited to any legatee, heir, or other beneficiary. Subdivision (d) provides that there shall be included in computing the net income...income of the estate or trust for the taxable year. A regulation of the Treasury Department has construed and interpreted subdivision (d) to mean that... | |
 | United States. Board of Tax Appeals - 1926 - 1514 lapas
...be deducted from the net income upon which tax is to be paid by the fiduciary, the tax shall not be paid by the fiduciary, but there shall be included in computing the net income of each beneficiary that part of the income of the estate or trust for its taxable year which, pursuant to the Instrument... | |
 | 1926 - 1116 lapas
...only in their individual capacity. 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. * » It need not be disputed that the plaintiff is correct... | |
 | 1926 - 1132 lapas
...be deducted from the not income upon which tax is to be paid by the fiduciary, the tax shall not be paid by the fiduciary, but there shall be included in computing the net income of euch beneficiary that part of the income of the estate or trust for its taxable year which,... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 lapas
...only in their individual capacity. 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... | |
 | Virginia. General Assembly. Senate - 1926 - 1386 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 the net income of the. partnership for the taxable year, or, if his net income for such taxable year is computed upon the... | |
 | 1926 - 1038 lapas
...proportion to the payments in cash. The Tax Law, as then existent, provides that a person shall be taxed on his distributive share, whether distributed or not of the net income of the partnership for the taxable year. Section 364, Tax Law (as added by Laws 1919, c. 627). That, however,... | |
 | National Tax Association - 1926 - 622 lapas
...of the corporation include (at the time of filing their returns) in their gross income their entire distributive share, whether distributed or not, of the net income of the corporation for such year. Any amount so included in the gross income of a shareholder shall be treated... | |
 | United States. Board of Tax Appeals - 1927 - 1526 lapas
...return is made. ******* (d) In cases under paragraph (4) of subdivision (a), * * * the tax shall not be paid by the fiduciary, but there shall be included...income of the estate or trust for the taxable year, * * *. Provisions of similar import are contained in the Act of 1916, as amended by the Act of 1917.... | |
 | Charles Alison Scully - 1927 - 112 lapas
...In all other cases under paragraphs d and e of subdivision one of this section, the tax shall not be paid by the fiduciary, but there shall be included...income of each beneficiary his distributive share _ whether distributed or not, of the net income of the estate or trust for the taxable year, or, if... | |
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