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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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Wisconsin Session Laws

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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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 247 pages
...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. If the taxable year of a partner is different from that of the partnership, the amount so included...
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Reports of the U.S. Board of Tax Appeals, Volume 11

United States. Board of Tax Appeals - 1929
...tax only in their individual capacity. There shall be included in computing the net income of each partner his distributive share, whether distributed...which the net income of the partnership Is computed, thnn his distributive share of the net income of the partnership for any accounting period of the partnership...
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Income Tax Procedure ...

Robert Hiester Montgomery - 1925
...tax only in their individual capacity. There shall be included in computing the net income of each partner his distributive share, whether distributed...year is computed upon the basis of a period different 1 [Former Procedure] The 1917 law applied an excess profits tax to partnerships. ' [Former Procedure]...
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Income Tax Procedure

Robert Hiester Montgomery - 1920
...partnerships are taxed: section 218 (a) ". . . . 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 " It is imperative that unlawful accumulations be taxed as if the stockholders were partners. The complications...
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Income Tax Procedure

Robert Hiester Montgomery - 1919
...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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Reports of the U.S. Board of Tax Appeals, Volume 17

United States. Board of Tax Appeals - 1930
...puting the net Income of each partner his distributive share, whether distributed »r not, nf i he net income of the partnership for the taxable year, or, if his net income tor such taxable year is computed upon the basis of a period different from th:it upon the basis of...
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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - 1931 - 491 pages
...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. If the taxable year of a partner is different from that of the partnership, the amount so included...
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Income Tax for the District of Columbia: Hearings ... on H.R. 5821 ... June ...

United States. Congress. Senate. District of Columbia - 1932 - 101 pages
...partnership for the taxable year, or for any fractional part of a taxable year; or, if his taxable income for such taxable year is computed upon the...the partnership is computed, then his distributive shar« of the net income of the partnership for any accounting period of the partnership ending within...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 285

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1932
...tax only in their individual capacity. 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 . . ." There is no challenge to the findings of fact made by the Board of Tax Appeals as being unsupported...
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