 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...beneficiary his distributive share, whether distributed or not, of the net income of the estate or trust for the taxable year, or, if his net income for such...that upon the basis of which the net income of the estate or trust is computed, then his distributive share of the net income of the estate or trust for... | |
 | James Irwin Tucker - 1923 - 360 pages
...income is computed; or (b), if the partner's net income is computed upon the basis of a taxable year different from that upon the basis of which the net income of the partnership is computed, for the taxable year of the partnership ending within the taxable year upon the basis of which the... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...income is computed, or (&), if the partner's net income is computed upon the basis of a taxable year different from that upon the basis of which the net income of the partnership is computed, for the taxable year of the partnership ending within the taxable year upon the basis of which the... | |
 | United States - 1924 - 260 pages
...each partner his distributive share, whether distributed or not, of the net income of the partnership for the taxable year, or, if his net income for such taxable vear is computed upon the basis of a period different from that upon the basis of which the net income... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...each partner his distributive share, whether distributed or not, of the net income of the partnership for the taxable year, or, if his net income for such...accounting period of the partnership ending within the taxable year upon the basis of which the partner's net income is computed. (b) The partner shall, for... | |
 | John F. Sherwood - 1925 - 206 pages
...each partner his distributive share, whether distributed or not, of the net income of the partnership for the taxable year, or, if his net income for such...accounting period of the partnership ending within the taxable year upon the basis of which the partner's net income is computed. (Section 218 — 1924 Act)... | |
 | 1924 - 1056 pages
...taxable year, or, if his net income is computed upon the basis of a period different from the basis upon which the net income of the partnership is computed,...share of the net income of the partnership for any annual accounting period of the partnership ending within the fiscal year or calendar year, upon the... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...beneficiary his distributive share, whether distributed or not, of the net income of the estate or trust for the taxable year, or. if his net income for such taxable year is computed 138 Act of 1917. ESTATES AND TKUSTS Act of 1916. 139 Act of 1913. Credits allowed estates or trusts.... | |
 | Virginia. General Assembly. Senate - 1926 - 1386 pages
...each partner his distributive share, whether distributed or not, of the net income of the. partnership for the taxable year, or, if his net income for such...accounting period of the partnership ending within the taxable year upon the basis of which the partner's net income is computed." Page 44, line 15, after... | |
 | United States. Board of Tax Appeals - 1926 - 1508 pages
...beneficiary his distributive share, whether distributed or not, of the net income of the estate or trust for the taxable year, or if his net income for such...that upon the basis of which the net income of the estate or trust is computed, then his distributive share of the net income of the estate or trust for... | |
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... 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... 
