 | 1941 - 1688 pages
...trades or businesses, see section 45.* t SEC. 183. COMPUTATION OF PARTNERSHIP INCOME. (a) General rule. it may prove to be greater than the amount which would ordinarily be paid. (c) In same basis as In the case of an Individual, except as provided In subsections (b) and (c). (b) Segregation... | |
 | 1940 - 1806 pages
...such section if this subsection had not been enacted. § 9.183-1 Computation of partnership income. Govt. Print. Off. same basis as the net income of an individual, except that: (1) The partnership is required to segregate... | |
 | 1939 - 1030 pages
...other trades or businesses, see section 45 of the Act.*t SEC. 183. COMPUTATION or PARTNERSHIP 1NCOME. The net income of the partnership shall be computed in the same manner and on the same basis as in the case of an individual. 3.183-1 Computation of partnership income. The net income... | |
 | United States - 1953 - 1744 pages
...treaty obligation of the united States." § 183. Computation of partnership income — (a) General rule. The net income of the partnership shall be computed in the same manner and on the same basis as in the case of an individual, except as provided in subsections (b), (c), and (d). (b)... | |
 | United States. Supreme Court - 1941 - 844 pages
...whether distributed or not, of the net income of the partnership for the taxable year. (b) ... Sec. 183. The net income of the partnership shall be computed in the same manner and on the same basis as in the case of an individual, except that the so-called "charitable contribution" deduction... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...as provided in section 183 (b). SEC. 183. COMPUTATION OF PARTNERSHIP INCOME. (a) GENERAL RULE.- — The net income of the partnership shall be computed in the same manner and on the same basis as in the case of an individual, except as provided in subsections (b), (c), and (d). (b)... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...amendment, see 1941 column. Sec. 183. Computation of partnership income. Sec. 183. (a) General rule. — The net income of the partnership shall be computed in the same man•xtent as in the case of an individual. The allowable deduction hall be apportioned between the... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...as provided in section 183 (b). SEC. 183. COMPUTATION OF PARTNERSHIP INCOME. (a) GENERAL RULE. — The net income of the partnership shall be computed in the same manner and on the same basis as in the case of an individual, except as provided in subsections (b), (c), and (d). (b)... | |
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The net income of the estate or trust shall be computed in the same manner and on the same basis as provided in section 212... 
