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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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Codification of Internal Revenue Laws Submitted to ... by Its Staff ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 225 pages
...partners (a) General rule. There shall be included in computing the net income of eiich partner his distributive share, whether distributed or not, of the net income of the partnership for the taxable yeur. If the taxable year of a partner is different from that of the partnership,...
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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,...
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