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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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National Industrial Recovery: Hearings...

United States. Congress. Senate. Committee on Finance - 1933 - 10 pages
...proposed change : "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. Upon the sale l>ya partnership of property contributed, by a partner at the time of organization at...
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1933 - 423 pages
...182. 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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National Industrial Recovery, Hearings ... on S.1712 and H.R. 5755 ... May ...

United States. U.S. Congress. Senate. Committee on Finance - 1933 - 439 pages
...proposed change : "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. Upon the sale by a partnership of property contributed by a, partner at the time of or9anisation at...
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Chapter 71 Wisconsin Statutes 1933, Income Tax Act, and Chapter 363, Laws of ...

Wisconsin - 1933 - 31 pages
...income 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. Partners shall be required to file individual returns on the basis of 'a fiscal or calendar...
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Cases Decided in the United States Court of Claims, Volume 76

United States. Court of Claims - 1933
...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 partnerOpinion of the Court ship for the taxable year, or, if his net income for such taxable year...
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 466 pages
...section 801(3). SEC. 182. TAX OF PARTNERS. 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. ART. 182-1. Distributive share of partners. — Individuals carrying on business in partnership are...
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1936 - 566 pages
...1001 (a) (3). SEC. 182. TAX OF PARTNERS. There shall he included in computing the net income of each partner his distributive share, whether distributed...net Income of the partnership for the taxable year. ART. 182-1. Distributive share of partners. — Individuals carrying on business in partnership are...
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Comparison of the Revenue Acts of 1934 and 1936

United States, United States. Congress. House. Committee on Ways and Means - 1936 - 290 pages
...individual capacity. SEC. 182. TAX OF PARTNERS. 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. SEC. 183. COMPUTATION OF PARTNERSHIP INCOME. The net income of the partnership shall be computed in...
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The Chicago Daily News Almanac and Year Book for ..., Volume 41

1924
...tax only in their individual capacity. 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 for snch taxable year is computed upon the bails of fc period different from that upon the basis of which...
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Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

United States - 1938 - 628 pages
...individual capacity. SEC. 182. TAX OF PARTNERS. 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. SEC. 183. COMPUTATION OF PARTNERSHIP INCOME. The net income of the partnership shall be computed in...
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