 | New York (State) - 1921 - 1090 pages
...in their individual capacity. There shall be included in computing the net income of ea«h 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... | |
 | United States. Bureau of Internal Revenue - 1921 - 778 pages
...only in their individual capacity. 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. * * * • **•*** (d)'The net income of the partnership shall be... | |
 | United States. Internal Revenue Service - 1921 - 348 pages
...in their individual capacity. 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... | |
 | National Tax Association - 1922 - 604 pages
...an entity and paid by the fiduciary, but there shall be included in computing the net income of such beneficiary 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... | |
 | Wisconsin - 1922 - 1216 pages
...assessment year. capacity. There shall be included in computing the taxable 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 taxable income for such taxable year is computed upon the... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 pages
...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... | |
 | United States - 1922 - 1028 pages
...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... | |
 | United States - 1922 - 756 pages
...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... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 pages
...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... | |
 | 1926 - 508 pages
...only in their individual capacity. 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. * * * " The court held that the plaintiff was obliged to pay taxes... | |
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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... 
