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" 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... "
Fairchild's Daily News Record and Women's Wear National Directory and Digest ... - Page 597
1920
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Cases Decided in the United States Court of Claims ... with ..., Volume 113

United States. Court of Claims, Audrey Bernhardt - 1949
...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...
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Income Tax Law: Analysis and Comment

Harris, Forbes & Co., New York - 1916 - 125 pages
...setting forth the item of the gross income and the deductions and credits allowed by this title, and the names and addresses of the individuals who would be entitled to the net earnings, profits, and income, if distributed. Dividend! (f) In every retum shall be included...
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Income Tax Procedure

Robert Hiester Montgomery - 1920
...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...
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Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - 1917 - 658 pages
...profits and income, showing the gross income and the deductions and credits allowed by the law and the names and addresses of the individuals who would be entitled to the net earnings, profits and income if distributed. It is not required in such special returns that...
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The Income Tax Under United States and Massachusetts Law

Frank A. North - 1917 - 155 pages
...setting forth the item of the gross income and the deductions and credits allowed by this title, and the names and addresses of the individuals who would be entitled to the net earnings, profits, and income, if distributed. (f) In every return shall be included the income...
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The War Tax Law: Approved October 3, 1917

United States, Guaranty Trust Company of New York - 1917 - 132 pages
...setting forth the item of the gross income and the deductions and credits allowed by this title, and the names and addresses of the individuals who would be entitled to the net earnings, profits, and income, if distributed. A partnership shall have the same privilege...
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Income Tax Primer

United States. Office of internal revenue - 1917 - 28 pages
...question. The required return shall set forth all the items of Gross Income and general deductions, and the names and addresses of the individuals who would be entitled to the net earnings, profits or income, if distributed, and the distributive share of each. It is held...
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Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - 1917 - 658 pages
...setting forth the item of the gross income and the deductions and credits allowed by this title, and the names and addresses of the individuals who would be entitled to the net earnings, profits, and income, if distributed. A partnership shall have the same privilege...
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Taxes on Incomes and Excess Profits as Revised and Amended by the War ...

Savings Union Bank and Trust Company - 1917 - 78 pages
...setting forth the item of the gross income and the deductions and credits allowed by this title, and the names and addresses of the individuals who would be entitled to the net earnings, profits, and income, if distributed. A partnership shall have the same privilege...
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The Income Tax and Other Federal Taxes

Joseph Jay Scott - 1917 - 366 pages
...setting forth the item of the gross income and the deductions and credits allowed by this title, and the names and addresses of the individuals who would be entitled to the net earnings, profits, and income, if distributed. 108 A partnership shall have the same privilege...
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