 | 1926 - 1132 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... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 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...of a period different from that upon the basis of wh^ch the net income of the partnership is computed, then his distributive share of the net income... | |
 | Eric Louis Kohler - 1927 - 618 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... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...distributive share, whether distributed or not, of the net income of the partnership for the taxable year, pr, if his net income for such taxable year is computed...accounting period of the partnership ending within the taxable yearupon the basis of which the partner's net income is computed. (b) Partnership year embracing... | |
 | Charles Alison Scully - 1927 - 112 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... | |
 | United States - 1928 - 268 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) Partnership year embracing... | |
 | United States - 1928 - 1164 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... | |
 | Virginia - 1928 - 328 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... | |
 | Robert Hiester Montgomery - 1927 - 592 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... | |
 | Robert Hiester Montgomery - 1927 - 1510 pages
...partner his distributive share, whether distributed or not, of the net income of the partnership fdr the taxable year, or, if his net income for such taxable...accounting period of the partnership ending within the taxable year upon the basis of which the partner's net income is computed REGULATIONS.." Partnerships... | |
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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... 
