 | National Tax Association - 1926 - 622 pages
...(e) The tax imposed by subdivision (a) of this section shall not apply in respect of any taxable year if all the shareholders of the corporation include...their returns) in their gross income their entire distributive share, whether distributed or not, of the net income of the corporation for such year.... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...individual owner. (d) The tax imposed by this section shall not apply in respect of any taxable year if all the shareholders of the corporation include...their returns) in their gross income their entire distributive share, whether distributed or not, of the net income of the corporation for such year.... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1032 pages
..." the tax imposed by subdivision (a) of this section shall not apply in respect to any taxable year if all the shareholders of the corporation include...their returns) in their gross income their entire distributive share, whether distributed or not, of the net income of the corporation for such year."... | |
 | Eric Louis Kohler - 1927 - 618 pages
...(e) The tax imposed by subdivision (a) of this section shall not apply in respect of any taxable year if all the shareholders of the corporation include...their returns) in their gross income their entire distributive share, whether distributed or not, of the net income of the corporation for such year.... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1034 pages
..." the tax imposed by subdivision (a) of this section shall not apply in respect to any taxable year if all the shareholders of the corporation include...their returns) in their gross income their entire distributive share, whether distributed or not, of the net income of the corporation for such year."... | |
 | United States - 1928 - 1164 pages
..."(e) The tax imposed by subdivision (a) of this section shall not apply in respect of any taxable year if all the shareholders of the corporation include...their returns) in their gross income their entire distributive share, whether distributed or not, of the net income of the corporation for such year.... | |
 | United States - 1928 - 268 pages
...(e) The tax imposed by subdivision (a) of this section shall not apply in respect of any taxable year if all the shareholders of the corporation include (at the time of filing their rewhether distributed or not, of the net income of the corporation for such year. Any amount so included... | |
 | Robert Hiester Montgomery - 1927 - 592 pages
...September I, 1917, which would be subject to tax in whole or in part in the hands of an individual owner. (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.... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 626 pages
...(e) The tax imposed by subdivision (a) of this section shall not apply in respect of any taxable year if all the shareholders of the corporation include (at the time of filing of their returns) in their gross income their entire distributive share, whether distributed or not,... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 pages
...1, 1917, which would be subject to tax in whole or in part in the hands of an individual owner. (d) The tax imposed by this section shall not apply if...their returns) in their gross income their entire distributive shares, whether distributed or not, of the net Income of the corporation for such year.... | |
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... (18) Religious or apostolic associations or corporations, if such associations or corporations have a common treasury or community treasury, even if such associations or corporations engage in business for the common benefit of the members, but only... 
