 | United States. Internal Revenue Service - 1924 - 396 pages
...specifically the items of its fu-oss income and the deductions allowed by this title, and shall include ill the return the names and addresses of the individuals...return shall be sworn to by any one of the partners. ART. 411. Partnership returns. — Every partnership must make a return of income, regardless of the... | |
 | Mississippi - 1924 - 828 pages
...items of its gross income and the deductions allowed by this act, and shall include in the returns the names and addresses of the individuals who would...of the distributive share of each individual. The returns shall be sworn to by one of the partners. Fiduciary returns. Sec. 21. (a) That every fiduciary,... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...with the care of the person or property of such taxpayer. PARTNERSHIP RETURNS. SEC. 224. That every partnership shall make a return for each taxable year,...return shall be sworn to by any one of the partners. FIDUCIARY RETURNS. SEC. 225. That every fiduciary (except receivers appointed by pointed by authority... | |
 | John F. Sherwood - 1925 - 206 pages
...legal right to his earnings and must, therefore, include them in his return. Partnership Returns. Every partnership shall make a return for each taxable year,...return shall be sworn to by any one of the partners. (Section 224 — 1924 Acf) Every partnership is required to make a return of income regardless of the... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...charged with the care of the person or property of such taxpayer. PARTNERSHIP RETURNS SEC. 224. Every partnership shall make a return for each taxable year,...its gross income and the deductions allowed by this tide, and shall include in the return the names and addresses of the individuals who would be entitled... | |
 | Eric Louis Kohler - 1927 - 618 pages
...charged with the care of the person or property of such taxpayer. PARTNERSHIP RETURNS Sec. 224. Every partnership shall make a return for each taxable year,...return shall be sworn to by any one of the partners. FIDUCIARY RETURNS Sec. 225. (a) Every fiduciary (except a receiver appointed by authority of law in... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...member of a partnership to the extent provided in section 131. SEC. 189. PARTNERSHIP RETURNS. Every partnership shall make a return for each taxable year,...return shall be sworn to by any one of the partners. Supplement G — Insurance Companies SEC. 201. TAX ON LIFE INSURANCE COMPANIES. (a) Definition. —... | |
 | United States. Board of Tax Appeals - 1927 - 1522 pages
...partnership shall make a return for each taxable year, stating specifically the items of its gross income ami the deductions allowed by this title, and shall include...entitled to share in the net income If distributed * * *. The deductions referred to are those specified by section 214 of the statute. Thus, we find... | |
 | United States - 1928 - 1164 pages
...whole of such income to the husband, в В. Т. А. 131, 188, 194. I 965. Same; partnerships. Every partnership shall make a return for each taxable year,...return shall be sworn to by any one of the partners. (June 2, 1924, 4.01 pm, c. 234, § 224, 43 Stat. 280; Feb. 26, 1926, c. 27, § 224, 44 Stat. 37.) Historical... | |
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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... 
