...beneficiaries periodically," 183 STONE, J., dissenting. ..." 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...

...801(3). SEC. 182. TAX OF PARTNERS. 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. ART. 182-1. Distributive share of partners. — Individuals carrying...

...(3). SEC. 182. TAX OF PARTNERS. There shall he 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. ART. 182-1. Distributive share of partners. — Individuals carrying...

...capacity. SEC. 182. TAX OF PARTNERS. 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. SEC. 183. COMPUTATION OF PARTNERSHIP INCOME. The net income of the...

...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...

...fiduciary. "(d)In cases under paragraph (4) of subdivision (a) 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. In such cases the beneficiary shall, for the purpose of the normal...

...profits earned therein, and that in computing the net income of each partner there shall be included his distributive share, whether distributed or not, of the net income of the partnership for the taxable year. Section 224 provides that the partnership shall file an informational...

...profits earned therein, and that in computing the net income of each partner there shall be included his distributive share, whether distributed or not, of the net income of the partnership for the taxable year. Section 224 provides that the partnership shall file an informational...

...capacity. SEC. 182. TAX OF PARTNERS. 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. SEC. 183. COMPUTATION OF PARTNERSHIP INCOME. The net income of the...

...Revenue Act of 1918 provides that "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 "distributive" meant "currently distributable under state...