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" 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 basis of... "
Cases Decided in the Court of Claims of the United States - Page 462
by United States. Court of Claims - 1928
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American Bankruptcy Reports: Reporting the Decisions and Opinions ..., Volume 4

1925 - 1344 pages
...computed upon the basis of a period different from the basis upon which the net income of the partnership is computed, then his distributive share of the net income of the partnership for any annual accounting period of the partnership ending within the fiscal year or calendar...
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Income Tax Procedure

Robert Hiester Montgomery - 1920 - 1304 pages
...distributive share, whether distributed or not, of the net income of the partnership for the taxable year, V partnership is computed, then his distributive share of the net income of the partnership for any accounting...
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State Finances, Volume 3, Issue 6

New York (State). Comptroller's Office - 1919 - 24 pages
...consent of the comptroller. 32. If one is a member of a partnership and calculates his ' ' net income " upon the basis of a period different from that upon the basis of which the " net income " of the partnership is computed, what must he return as his share of the " net income " of the partnership?...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 pages
...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...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...
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Report for the Year Ending ...

New York (N.Y.). Tax Commission - 1919 - 106 pages
...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...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...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1052 pages
...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...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...
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Income Tax Law: Analysis and Comment

Harris, Forbes & co., New York - 1919 - 164 pages
...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...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...
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Acts of the General Assembly of the State of Alabama

Alabama - 1919 - 1476 pages
...distributed or not, of the net income of the partnership for the taxable year, or, if his net income for the taxable year is computed upon the basis of a period...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...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1048 pages
...distributive share, whether distributed or not, of the net income of the estate or trust for the taxable year, or, if his net income for such taxable year is computed...upon the basis of a period different from that upon tbn basis of which the net income of the estate or trust is computed, then his distributive share of...
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Taxation of Corporations and Personal Income in New York

Henry Montefiore Powell - 1919 - 708 pages
...distributive share whether distributed or not, of the net income of the estate or trust for the taxable year, or. if his net income for such taxable year is computed upon the basis of a period different from that npon the basis of which the net income of the estate or trust is computed, then his distributive share...
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