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... Comparison of the Revenue Acts of 1936 and 1938 - Page 148by United States, United States. Congress. House. Committee on Ways and Means - 1938 - 336 pagesFull view - About this book
| United States. Court of Claims, Audrey Bernhardt - 1949 - 832 pages
...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 of the...of the partners. SEC. 188. DIFFERENT TAXABLE YEARS or PARTNERS AND PARTNERSHIPS. If the taxable year of a partner is different from that of the partnership,... | |
| 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
...stating specifically the items of its gross income and deductions allowed by this title, and shall include in the return the names and addresses of the...return shall be sworn to by any one of the partners. Fiduciary Returns. Sec. 225. That every fiduciary (except receivers appointed by anthority of law in... | |
| Guaranty Trust Company of New York - 1919 - 664 pages
...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...return shall be sworn to by any one of the partners. FIDUCIARY RETURNS SEC. 225. That every fiduciary (except receivers appointed by authority of law in... | |
| National City Company, United States - 1919 - 104 pages
...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...return shall be sworn to by any one of the partners. FIDUCIARY RETURNS. 117. SEC. 225. That every fiduciary (except receivers appointed by authority of... | |
| George Edwin Holmes - 1919 - 1048 pages
...stating specifically the items of its gross income and the deductions allowed by this title, m1d shall include in the return the names and addresses of the...return shall be sworn to by any one of the partners. ' FIDUCIARY RETURNS Sec. 225. That every fiduciary (except receivers appointed by authority of law... | |
| George Edwin Holmes - 1919 - 1052 pages
...year, stating specifically the items of its gross income and the deductions allowed by the law, and to include in the return the names and addresses of the...distributive share of each individual. The return should be sworn to by any one of the partners.66 RETURNS OF TAX WITHHELD AT SOURCE. Partnerships arc'... | |
| 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... | |
| Alabama - 1919 - 1476 pages
...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...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,... | |
| 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... | |
| |