 | United States. Court of Claims - 1925 - 828 pages
...net income of the partnership for any accounting period of the partnership ending within the fiscal or calendar year upon the basis of which the partner's net income is computed. " The partner shall, for the purpose of the normal tax, be allowed as credits, in addition to the credits... | |
 | Robert Hiester Montgomery - 1920 - 1304 pages
...share credited to such partners "for any accounting period of the partnership ending within the fiscal 9 "F հ; T Z D FM p k 3jz سk @ L ú# A P6 a b 9 g DD & + computed."28 Many partners have all their personal accounts, including income from investments, etc.,... | |
 | Alabama - 1919 - 1476 pages
...net income of the partnership for any accounting period of the partnership ending within the fiscal or calendar year upon the basis of which the partner's net income is computed. Taxpayers who are members of partnerships may be required by the State income tax supervisor to make... | |
 | Henry Montefiore Powell - 1919 - 708 pages
...net income of the partnership for any accounting period of the partnership ending within the fiscal or calendar year upon the basis of which the partner's net income is computed. Taxpayers who are members of partnerships may lie required by the comptroller to make a return stating... | |
 | National City Company, United States - 1919 - 104 pages
...net income of the partnership for any accounting period of the partnership ending within the fiscal or calendar year upon the basis of which the partner's net income is computed. 88. The partner shall, for the purpose of the normal tax, be allowed as credits, in addition to the... | |
 | New York (N.Y.). Tax Commission - 1919 - 106 pages
...net income of the partnership for any accounting period of the part nership ending within the fiscal or calendar year upon the basis of which the partner's net income is computed. Taxpayers who are members of partnerships may be required by the comptroller to make a return stating... | |
 | Harris, Forbes & co., New York - 1919 - 164 pages
...net income of the partnership for any accounting period of the partnership ending within the fiscal or calendar year upon the basis of which the partner's net income is computed. The partner shall, for the purpose of the normal tax, be allowed as credits, in addition to the credits... | |
 | George Edwin Holmes - 1919 - 1048 pages
...partnership name." 2 See the definition of the term ' ' taxable year ' ' in the next paragraph. fiscal 3 or calendar year upon the basis of which the partner's net income is computed.4 An important new provision 8 is contained in the Revenue Act of 1918 taxing the individual... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 pages
...income of the partnership is computed, for the taxable year of the partnership ending within the taxable year upon the basis of which the partner's net income is computed. Amounts earned and distributed to a partner by a partnership after the end of its taxable year and... | |
 | Guaranty Trust Company of New York - 1919 - 664 pages
...different from that of the partnership, for the taxable year of the partnership ending within the taxable year upon the basis of which the partner's net income is computed. Amounts earned and distributed by a partnership to a partner after the end of its taxable year and... | |
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... net income for such taxable year is computed upon the basis of a period different from that upon the basis of which the net income of the partnership is computed, then his distributive share of the net income of the partnership for any accounting... 
