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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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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 304

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1938
...the Revenue Act of 1918 provides that "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 "distributive" meant "currently distributable under state law," the contentions made by the...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 304

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1938
...the Revenue Act of 1918 provides that "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 "distributive" meant "currently distributable under state law," the contentions made by the...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 304

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1938
...profits earned therein, and that in computing the net income of each partner there shall be included his distributive share, whether distributed or not,...net income of the partnership for the taxable year. Section 224 provides that the partnership shall file an informational return setting forth the items...
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The Code of Federal Regulations of the United States of America Having ...

1939
...of the Act.*t 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. 3.182-1 Distributive share of partners. Individuals carrying on business in partnership are taxable...
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Reports of the U.S. Board of Tax Appeals, Volume 39

United States. Board of Tax Appeals - 1939
...clear for the reasons already stated that the amount attributed to each partner may not be regarded as "his distributive share, whether distributed or not,...net income of the partnership for the taxable year." The respondent cites Hill v. Commissioner, 38 Fed. (2d) 165; Pope v. Commissioner, 39 Fed. (2d) 420;...
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Revenue Act of 1942: Hearings Before the Committee on Finance ..., Volume 2

United States. Congress. Senate. Committee on Finance - 1942 - 2376 pages
...182. TAX OF PARTNERS (a) GENERAL KIM K. 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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Budget Requirements of the District of Columbia: Hearings Before the Joint ...

United States. Congress. Senate. Committee on the District of Columbia, United States. Congress. Senate. Committee on the District of Columbia. Subcommittee on Fiscal Affairs - 1947 - 1081 pages
...provisions of Ode VI of this Act. There shall be included in computing the net income of each Itttner his distributive share, whether distributed or not, of the net income of the ptrtnership for the taxable year ; or if his net income for such taxable year is («petted upon the...
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Commuter Tax: Hearings and Markup Before the Subcommittee on Fiscal Affairs ...

United States. Congress. House. Committee on the District of Columbia. Subcommittee on Fiscal Affairs - 1976 - 678 pages
...distributive share of the net income of an unincorporated business computes his income tax under this article upon the basis of a period different from that upon the basis of which the net income of the unincorporated business Is computed, then his distributive share of the net income of the unincorporated...
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Codification of Internal Revenue Laws Submitted to ... by Its Staff ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 225 pages
...Tax of partners — (a) General rule.— There shall be included in computing the net income of eiich partner his distributive share, whether distributed...the net income of the partnership for the taxable yeur. 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 Tax Court of the United States, Volume 19

United States. Tax Court - 1954
...supra, the disputed amount attributed by the respondent to each surviving partner may not be regarded as "his distributive share, whether distributed or not, of the net income of the partnership." The case of Richard P. Hattowell, 2nd, 39 BTA 50, referred to in the above quotation, is also in point....
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