 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...partnership " includes', see section 801(3). SEC. 182. TAX OF PARTNERS. There .shall be included in computing the net income of each partner his distributive share,...net income of the partnership for the taxable year. ART. 182-1. Distributive share of partners. — Individuals carrying on business in partnership are... | |
 | United States. Internal Revenue Service - 1936 - 604 pages
...includes, see section 1001 (a) (3). SEC. 182. TAX OF PARTNERS. There shall he included in computing the net income of each partner his distributive share,...net Income of the partnership for the taxable year. ART. 182-1. Distributive share of partners. — Individuals carrying on business in partnership are... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...only in their individual capacity. SEC. 182. TAX OF PARTNERS. There shall be included in computing the net income of each partner his distributive share,...net income of the partnership for the taxable year. SEC. 183. COMPUTATION OF PARTNERSHIP INCOME. The net income of the partnership shall be computed in... | |
 | 1924 - 1040 pages
...shall be liable for income tax only in their individual capacity. There shall be included in computing the net income of each partner his distributive share,...partnership for the taxable year. or. if his net income for snch taxable year is computed upon the bails of fc period different from that upon the basis of which... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...only in their individual capacity. SEC. 182. TAX OF PARTNERS. There shall be included in computing the net income of each partner his distributive share,...net income of the partnership for the taxable year. SEC. 183. COMPUTATION OF PARTNERSHIP INCOME. The net income of the partnership shall be computed in... | |
 | 1939 - 1030 pages
...section 1001 (a) (3) of the Act.*t SEC. 182. TAX OF PARTNERS. There shall be included in computing the net income of each partner his distributive share,...net income of the partnership for the taxable year. 3.182-1 Distributive share of partners. Individuals carrying on business in partnership are taxable... | |
 | United States. Board of Tax Appeals - 1939 - 1380 pages
...clear for the reasons already stated that the amount attributed to each partner may not be regarded as "his distributive share, whether distributed or not,...net income of the partnership for the taxable year." The respondent cites Hill v. Commissioner, 38 Fed. (2d) 165; Pope v. Commissioner, 39 Fed. (2d) 420;... | |
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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... 
