 | Virginia - 1928 - 328 pages
...net income of the partnership for any accounting period of the partnership ending within the taxable year upon the basis of which the partner's net income is computed. (1926, p. 973, sec. 10, subsec. 8.) Sec. 56. Reports by corporations and partnerships. — Every corporation... | |
 | Robert Hiester Montgomery - 1925 - 1928 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. Internal Revenue Service - 1931 - 502 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 (6) If the partner's net income is computed upon the basis of a taxable year different from that... | |
 | United States. Board of Tax Appeals - 1931 - 1490 pages
...net income of the partnership for any accounting period of the partnership ending within the taxable year upon the basis of which the partner's net Income is computed. The partnership accounting period was a fiscal year beginning February 1 and ending January 31 ; the... | |
 | 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. 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
...net income of the partnership for any 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. — Every partnership shall make a return for each taxable year stating specifically... | |
 | 1939 - 1030 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... | |
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... 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 is computed, then his distributive share of the net income of the partnership for any accounting... 
