 ... 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
 | 1932 - 756 pages
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 | Floyd E. Moore - 1932 - 1318 pages
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 | United States. Bureau of Internal Revenue - 1933 - 452 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... | |
 | United States. Congress. Senate. Committee on Finance - 1933 - 454 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... | |
 | Alabama - 1933 - 412 pages
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 | United States. U.S. Congress. Senate. Committee on Finance - 1933 - 458 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... | |
 | 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... | |
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