 | United States. Court of Claims - 1925 - 828 pages
...during its taxable year shall be accounted for by the distributees; and any portion of the net income remaining undistributed at the close of its taxable...taxable year in proportion to their respective shares. Section 231 (40 Stat. 1076) : " SEC. 231. That the following organizations shall be exempt from taxation... | |
 | Guaranty Trust Company of New York - 1919 - 664 pages
...during its taxable year shall be accounted for by the distributees; and any portion of the net income remaining undistributed at the close of its taxable...taxable year in proportion to their respective shares. ESTATES AND TRUSTS SBC. 219.(a) That the tax imposed by section 210 and 211 shall apply to the income... | |
 | National City Company, United States - 1919 - 104 pages
...during its taxable year shall be accounted for by the distributees; and any portion of the net income remaining undistributed at the close of its taxable...taxable year in proportion to their respective shares. Individual stockholders of personal service corporations taxed as members of partnerships. Undistributed... | |
 | Harris, Forbes & co., New York - 1919 - 164 pages
...during its taxable year shall be accounted for by the distributees; and any portion of the net income remaining undistributed at the close of its taxable...taxable year in proportion to their respective shares. Estates and Trusts Subject to Normal and Surtax Fiduciary to Make Return Estates and Trusts. Sec. 219.... | |
 | George Edwin Holmes - 1919 - 1052 pages
...distributees (ie the persons who actually received the dividends) ; and any portion of the net income remaining undistributed at the close of its taxable...its taxable year in proportion to their respective shares.75 Thus, the individual stockholders of personal service corporations are taxable upon their... | |
 | 1919 - 460 pages
...accounted for by the distributees; and any por- \ tion of the net income remaining itntlistributcd at the close of its taxable year shall be accounted...taxable year in, proportion to their respective shares. And the Semite agree to the same. Amendment numbered 94 : That the House recede from its disagreement... | |
 | George Edwin Holmes - 1919 - 1048 pages
...during its taxable year shall be accounted for by the distributees; and any portion of the net income remaining undistributed at the close of its taxable year shall be accounted for by the sto.k holders of such corporation at the close of its taxable year in proportion to their respective... | |
 | United States. Bureau of Internal Revenue - 1920 - 346 pages
...during its taxable year shall be accounted for by the distributees; and any portion of the net income remaining undistributed at the close of its taxable...taxable year in proportion to their respective shares. ART. 321. Partnerships. — Partnerships as such are not subject to taxation under the statute, but... | |
 | 1920 - 36 pages
...during its taxable year shall be accounted for by the distributees; and any portion of the net income remaining undistributed at the close of its taxable...taxable year in proportion to their respective shares. PROFITS OF CORPORATIONS TAXABLE TO STOCKHOLDERS If any corporation, however created or organized, is... | |
 | Irving National Bank, New York - 1920 - 150 pages
...during the taxable year, shall be accounted for by the distributees; and any portion of the net income remaining undistributed at the close of its taxable...taxable year in proportion to their respective shares. Q. Must a personal service corporation file a Return? A. Yes. See next heading. Q. I am a stockholder... | |
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... so far as practicable apply to personal service corporations and the stockholders thereof: Provided, That for the purpose of this subdivision amounts distributed by a personal service corporation during its taxable year shall be accounted for by the... 
