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" ... there shall be included in computing the net income of each beneficiary his distributive share, whether distributed or not, of the net income of the estate or trust for the taxable year... "
Cases Decided in the United States Court of Claims - Page 228
by United States. Court of Claims - 1928
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United States Congressional Serial Set

1939
...income received by individuals. 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 partnership for the taxable year; or if his net income for such taxable year is computed upon the basis...
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Reports of the U.S. Board of Tax Appeals, Volume 39

United States. Board of Tax Appeals - 1939
...rendered by them to the partnership; that either character precludes their being regarded as petitioner's "distributive share, whether distributed or not, of the net income of the partnership for the taxable year." Revenue Act of 1934, sec. 182. The essential problem is not that...
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Treasury Decisions Under Internal Revenue Laws of the United States

United States. Office of Commissioner of Internal Revenue - 1922
...net income upon which tax is to be paid by the fiduciary, the tax shall not be paid by the fiduciary, but there shall be included in computing the net income of each beneficiary that part of the income of the estate or trust for its taxable year which, pursuant to the instrument...
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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
...OF PARTNERS (a) GENERAL KIM K. 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 partnership for the taxable year. If the taxable year of a partner is different from that of the partnership,...
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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 (ępetted upon the...
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Hearings

United States. Congress. Senate. Committee on the District of Columbia - 1947
...provisions of title VI of this Act. 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 partnership for the taxable year; or if his net income for such taxable year Is computed upon the basis...
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The Taxation of Corporate Surplus Accumulations: The ..., Volume 7; Volume 19

James Kendall Hall, United States. Congress. Joint Economic Committee - 1952 - 260 pages
...of the corporation include (at the time of filing their returns) in their gross income their entire distributive share, whether distributed or not, of the net income of the corporation for such, year. Any amount so included in the gross income of a shareholder shall be treated...
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United States Congressional Serial Set, Issues 12750-12751

1969
...under title VI of this article. 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 partnership for the taxable year; or if his net income for such taxable year is computed upon the basis...
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Treasury Decisions Under Internal Revenue Laws of the United States

United States. Office of Commissioner of Internal Revenue - 1920
...net income upon which tax is to be paid by the fiduciary, the tax shall not be paid by the fiduciary, but there shall be included in computing the net income...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...
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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 29

United States. Internal Revenue Service - 1928
...which tax is to be Eaid by the fiduciary, the tax shall not be paid by the fiduciary, but there shall e included in computing the net income of each beneficiary...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...
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