 | United States. Court of Claims, Audrey Bernhardt - 1949 - 832 pages
...Commissioner with 635 Opinion of the Court the approval of the Secretary may by regulations prescribe, and shall include in the return the names and addresses...return shall be sworn to by any one of the partners. SEC. 188. DIFFERENT TAXABLE YEARS or PARTNERS AND PARTNERSHIPS. If the taxable year of a partner is... | |
 | United States. Court of Claims, Audrey Bernhardt - 1962 - 784 pages
...142 of the Internal Revenue Code of 1939 requires returns from every fiduciary 6 (except a receiver appointed by authority of law in possession of part only of the property of an individual), and section 3797 (a) (6) 7 defines the term "fiduciary" to mean a guardian, trustee, executor, administrator,... | |
 | New York (State). Comptroller's Office - 1919 - 24 pages
...partnership? UNIVERSITY OF MICHIGAN 23 39015069255381 85. Are fiduciaries required to file returns? Yes. Every fiduciary, except receivers appointed by authority...law in possession of part only of the property of a taxpayer, must make a return for the estate or trust or for the taxpayer for whom he acts (a) in... | |
 | Robert Hiester Montgomery - 1920 - 1304 pages
...taxes accrued "Sections 218 (e), 239. "See Chapter XXXIX. but not paid during the taxable year; (e) ݫ p# B1 x 筏Nh9 - > ?r S u n { Zδ& jמ6 Ѷ Zn ꣖ w; M ߜ1v F b V of the partnership if distributed; (/) fhe amount of the distributive share of such net income of each... | |
 | Harris, Forbes & co., New York - 1919 - 164 pages
...year, stating specifically the items of its gross income and deductions allowed by this title, and shall include in the return the names and addresses...That every fiduciary (except receivers appointed by anthority of law in possession of part only of the property of an individual) shall make under oath... | |
 | National City Company, United States - 1919 - 104 pages
...year, stating specifically the items of its gross income and the deductions allowed by this title, and shall include in the return the names and addresses...to by any one of the partners. FIDUCIARY RETURNS. 117. SEC. 225. That every fiduciary (except receivers appointed by authority of law in possession of... | |
 | Alabama - 1919 - 1476 pages
...year, stating specifically the items of its gross income, and the deductions allowed by this act, and shall include in the return the names and addresses...of the distributive share of each individual. The returns shall be sworn to by any one of the partners. Section 333. FIDUCIARY RETURNS.— Every fiduciary,... | |
 | New York (N.Y.). Tax Commission - 1919 - 106 pages
...allowed by this article, and shall include in the return the names and addresses of the 'ndividuals who would be entitled to share in the net income if...return shall be sworn to by any one of the partners. § 369. Fiduciary returns. Every fiduciary (except receivers appointed by authority of law in possession... | |
 | New York (State) - 1919 - 520 pages
...any taxable year. § 364. Comptroller [Vol. 20] 85. Are fiduciaries required to file returns? Yes. Every fiduciary, except receivers appointed by authority...law in possession of part only of the property of a taxpayer, must make a return for the estate or trust or for the taxpayer for whom he acts (a) in... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 pages
...the United States, and the amount of any such taxes accrued but not paid during the taxable year; (e) the names and addresses of the individuals who would be entitled to share in the net income of the partnership if distributed; (f) the amount of the distributive share of such net income of each... | |
| |
That every partnership shall make a return for each taxable year, stating- specifically the items of its gross income and the deductions allowed by this title, and shall include in the return the names and addresses of the individuals who would be entitled... 
