 ... 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 1435by New York (State) - 1921Full view - About this book
 | Wisconsin - 1933 - 36 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... | |
 | United States. Court of Claims - 1933 - 818 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 partnerOpinion of the Court ship for the taxable year, or, if his net income for such taxable year... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 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... | |
 | United States. Internal Revenue Service - 1936 - 604 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... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 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... | |
 | 1924 - 1040 pages
...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... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 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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