 | United States - 1982 - 1176 pages
...include in computing his net earnings from self-employment shall be based on the ordinary income or loss of the partnership for any taxable year of the partnership ending within or with his taxable year. In the case of any trade or business which is carried on by an individual... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 262 pages
...distributive share, whether distributed or not, of the net income of the partnership for the taxable yeur. If the taxable year of a partner is different from...of the partnership ending within his taxable year. (b) Partnership year embracing calendar years with different laws. — If a fiscal year of a partnership... | |
 | United States. Tax Court - 1967 - 2324 pages
...of a partner for a taxable year, the Inclusion with respect to partnership Income shall be based on the income of the partnership for any taxable year of the partnership ending within or with the taxable year of the partner. The record clearly establishes that there was no uncertainty... | |
 | 1970 - 332 pages
...deducted in computing the unrelated business taxable income shall be based upon the income and deductions of the partnership for any taxable year of the partnership ending within or with the taxable year of the organization. § 1.512(c)-l Special rules applicable to partnerships;... | |
 | 1969 - 332 pages
...deducted in computing the unrelated business taxable income shall be based upon the income and deductions of the partnership for any taxable year of the partnership ending within or with the taxable year of the organization. § 1.512(c)-l Special rules applicable to partnerships... | |
 | 1972 - 868 pages
...include in computing his net earnings from selfemployment shall be based on the ordinary Income or loss of the partnership for any taxable year of the partnership ending within or with his taxable year. In the case of any trade or business which Is carried on by an individual... | |
 | 1957 - 898 pages
...707 (c) with respect to a partnership shall be based on the Income, gain, loss, deduction, or credit of the partnership for any taxable year of the partnership endIng within or with the taxable year of the partner. (b) Adoption of taxable year — (1) Partnership's taxable... | |
 | 1972 - 452 pages
...707 (c) with respect to a partnership shall be based on the income, gain, loss, deduction, or credit of the partnership for any taxable year of the partnership endIng within or with the taxable year of the partner. (b) Adoption of taxable year — (1) Partnership's taxable... | |
 | 1969 - 416 pages
...707 (c) with respect to a partnership shall be based on the income, gain, loss, deduction, or credit of the partnership for any taxable year of the partnership ending within or with the taxable year of the partner. (b) Adoption of taxable year — (1) Partnership's taxable... | |
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If the taxable year of a partner is different from that of the partnership, the... 
