 ... for the taxable year, or, if his net income for such taxable year is computed upon the basis of a period different from that upon the basis of which the net income of the partnership...  Pamphlets - Page 98by Irving National Bank, New York - 1920Full view - About this book
 | United States. Court of Claims - 1933 - 818 pages
...is computed upon the basis of a period different from that upon the basis of which the net income of the partnership is computed, then his distributive...basis of which the partner's net income is computed." We will not set out the provisions of section 213 (a) of the above revenue law of 1921, which in detail... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1933 - 1158 pages
...is computed upon the basis of a period different from that upon the basis of which the net income of the partnership is computed, then his distributive...fiscal or calendar year upon the basis of which the partners' income is computed INFORMATION AT THE SOURCE SEC. 7. Every person, as herein defined, may... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 pages
...return is his proportionate share of the net income of the partnership, either— (a) For the taxable year upon the basis of which the partner's net income is computed, or (&) If the partner's net income is computed upon the basis of a taxable year different from that... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...manner and on the same basis as in the case of an individual. SEC. 184. CREDITS AGAINST NET INCOME. The partner shall, for the purpose of the normal tax, be allowed as a credit against his net income, in addition to the credits allowed to him under section 25, his proportionate... | |
 | United States. Internal Revenue Service - 1936 - 604 pages
...income of the partnership is computed, for the taxable year of the partnership ending within the taxable year upon the basis of which the partner's net income is computed. Amounts earned and distributed to a partner by a partnership after the end of its taxable year and... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 1104 pages
...is computed upon the basis of a period different from that upon the basis of which the net income of the partnership is computed, then his distributive...accounting period of the partnership ending within the taxable year upon the basis of which the partner's net income is computed. (b) PARTNERSHIP RETURN.... | |
 | 1924 - 1040 pages
...partnership ending within the taxable year upon the basis of which the partner's net Income is computed. (b) asive language to every reflecting and virtuous mind,...of the u пи« n as a primary object <. f patriot 21 в, his proportionate share of such amounts specified In subdivision« (a) and (b) of section 216... | |
 | United States - 1939 - 780 pages
...deduction under such section if this subsection had not been enacted. SEC. 184. CREDITS AGAINST NET INCOME. The partner shall, for the purpose of the normal tax, be allowed as a credit against his net income, in addition to the credits allowed to him under section 25, his proportionate... | |
 | United States. Congress. Joint Committee on Tax Evasion and Avoidance - 1937 - 520 pages
...distributed or made available to the extent that it exceeds the amounts paid in by him. Such distributees shall for the purpose of the normal tax be allowed as credits against net income such part of the amount so distributed or made available as represents the items... | |
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