 | Guaranty Trust Company of New York - 1919 - 664 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... | |
 | George Edwin Holmes - 1919 - 1052 pages
...same manner as if the fiscal year were the calendar year 1919, and then faking the proportion thereof which the part of such fiscal year falling within such calendar year bears to the full fiscal year. The part of a stockholder's distributive share of the net income of a corporation for its fiscal year... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 pages
...same manner as if the fiscal year were the calendar year 1918, and then taking the proportion thereof which the part of such fiscal year falling within such calendar year bears to the lull fiscal year. The part of the net income of a corporation for its fiscal year attributable to the... | |
 | George Edwin Holmes - 1919 - 1048 pages
...the preceding calendar year applied to an 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 bore to the full fiscal year and the rate for the calendar year during which... | |
 | 1919 - 460 pages
...each partner's share of such partnership net income (determined under the law applicable to tuch year) equal to the proportion which the part of such fiscal year falling tcithin such calendar year bears to the full fiscal year, and (2) the rates for the calendar year during... | |
 | 1920 - 36 pages
...credits allowed to him, his proportionate share of such credits as are received by the partnership. If a fiscal year of a partnership ends during a calendar...to the remainder. The net income of the partnership shall be computed in the same manner and on the same basis as individuals except that the deduction... | |
 | United States - 1920 - 1054 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... | |
 | Irving National Bank, New York - 1920 - 150 pages
...share of such partnership net income (determined under the 94 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... | |
 | United States - 1920 - 1052 pages
...partner's share of such partnership net income (determined under the law applicable to such calendar year) tates( Provided, That in the case of a personal service corporation with respect to a fiscal year beginning... | |
 | United States - 1920 - 1064 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... 
