 | United States, Guaranty Trust Company of New York - 1918 - 152 pages
...preceding calendar year shall apply to an amount of each partner's share of such partnership profits equal to the proportion which the part of such fiscal...calendar year bears to the full fiscal year, and (2) the rate for the calendar year during which such fiscal year ends shall apply to the remainder. (f) In... | |
 | United States. Internal Revenue Service - 1916 - 200 pages
...preceding calendar year shall apply to an amount of each partner's share of such partnership profits equal to the proportion which the part of such fiscal...calendar year bears to the full fiscal year, and (2) the rate for the calendar year during which such final year ends shall apply to the remainder. (f ) In... | |
 | United States. Internal Revenue Service - 1918 - 200 pages
...preceding calendar year shall apply to an amount of each partner's share of such partnership profits equal to the proportion which the part of such fiscal...calendar year bears to the full fiscal year, and (2) the rate for the calendar year during which such final year ends shall apply to the remainder. (f ) In... | |
 | Guaranty Trust Company of New York - 1918 - 108 pages
...preceding calendar year shall apply to an amount of each partner's share of such partnership profits equal to the proportion which the part of such fiscal...calendar year bears to the full fiscal year, and (2) the rate for the calendar year during which such fiscal year ends shall apply to the remainder. NOTICE... | |
 | United States, Guaranty Trust Company of New York - 1918 - 148 pages
...preceding calendar year shall apply to an amount of each, partner's share of such partnership profits equal to the proportion which the part of such fiscal...such calendar year bears to the full fiscal year, and (f?) the rate for the calendar year during which such fiscal year ends shall apply to the remainder.... | |
 | Godfrey Nicholas Nelson - 1918 - 478 pages
...preceding calendar year will apply to an amount of each partner's share of such partnership profits equal to the proportion which the part of such fiscal...such calendar year bears to the full fiscal year; the rate for the calendar year during which such fiscal year ends will apply to the remainder. For... | |
 | 1918 - 570 pages
...preceding calendar year is applied to the amount of each partner's share of such partnership profits equal to the proportion which the part of such fiscal year falling within such preceding calendar year bears to the full fiscal year, and the rate for the calendar year during which... | |
 | United States. Office of Commissioner of Internal Revenue - 1918 - 448 pages
...share of such partnership profits equal to the proportion which the part of such fiscal year failing within such -calendar year bears to the full fiscal year, and (2) the rate for the calendar year during which such fiscal year ends shall apply to the remainder. (2) Subdivision... | |
 | Harris, Forbes & co., New York - 1919 - 164 pages
...partner's share of such partnership net income (determined under the law applicable to such calendar year) equal to the proportion which the part of such fiscal...within such calendar year bears to the full fiscal year : Provided, That in the case of a personal service corporation with respect to a fiscal year beginning... | |
 | National City Company, United States - 1919 - 104 pages
...partner's share of such partnership net income (determined under the law applicable to such calendar year) equal to the proportion which the part of such fiscal...such calendar year bears to the full fiscal year: Provided, that in the case of a personal service corporation with respect to a fiscal year beginning... | |
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... of such fiscal year falling within such calendar year bears to the full fiscal year, and (2) the rates for the calendar year during which such fiscal year ends shall apply to an amount of each partner's share of such partnership net income (determined... 
