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" ... 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 upon the basis of a period different from that upon the basis of which the net... "
Laws of the State of New York - Page 1435
by New York (State) - 1921
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Comparison of the Revenue Acts of 1918 and 1921: With Index ...

United States. Congress. House. Committee on Ways and Means - 1923 - 238 pages
...paid by the fiduciary, but there shall be included in computing the net income of each 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 upon...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 363 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...
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Comparison of the Revenue Acts of 1918 and 1921

United States - 1924 - 240 pages
...tax only in their individual capacity. There shall be included in computing the net income of each partner his distributive share, whether distributed or not, of the net income of the Eartnership for the taxable year, or, if is net income for such taxable year is computed upon the basis...
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The Federal Reporter: With Key-number Annotations ..., Volume 297

1924
...their individual capacity only, and that there shall be included in computing the net income of each partner his distributive share, whether distributed...partnership for the 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...
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The Federal Reporter: With Key-number Annotations ..., Volume 296

1924
...associations, joint-stock companies, and insurance companies." (296 F.) computing the net Income of each partner his distributive share, whether distributed...net income of the partnership for the taxable year. * * *" The latter paragraph of section 335 of subdivision c of the same act (section 63367/in) reads...
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The federal reporter, Volume 3

1925
...subdivision (d) that the income under paragraph 4 on which the tai is to be assessed and collected shall be "his distributive share, whether distributed or not, of the net income of the estate or trust for the taxable year." The beneficiary clearly has no distributive share in the net...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 549 pages
...paid by the fiduciary, but there shall be included in computing the net income of each 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...
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Reports of the U.S. Board of Tax Appeals, Volume 1

United States. Board of Tax Appeals - 1926
...paid by the fiduciary, but there shall be included in computing the net income of each 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 upon the...
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Report of the Joint Committee on Internal Revenue Taxation

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927
...TAX OF PARTNERS. (a) General rule. There shall be included in computing the net income of each partner his distributive share, whether distributed...net income of the partnership for the taxable year, pr, if his net income for such taxable year is computed upon the basis of a period different from that...
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The Laws of Wisconsin

Wisconsin - 1927
...tax only in their individual capacity. There shall be included in computing the * * * income of each partner his distributive share, whether distributed...not, of the net income of the partnership for the * * * income year, or if his * * * net income for such * * * income year is computed upon the basis...
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