 | North Dakota - 1923 - 634 pages
...which case his net income shall be computed upon the basis of such new income year. (3) An individual carrying on business in partnership shall be liable for income tax only in his individual capacity and shall include in his gross income the distributive share of the net income... | |
 | Eric Louis Kohler - 1924 - 514 pages
...year, stating specifically the items of its gross income and the deductions allowed by this title, and shall include in the return the names and addresses...return shall be sworn to by any one of the partners. FIDUCIARY RETURNS Sec. 225. (a) That every fiduciary (except a receiver appointed by authority of law... | |
 | Mississippi - 1924 - 828 pages
...items of its gross income and the deductions allowed by this act, and shall include in the returns the names and addresses of the individuals who would...of the distributive share of each individual. The returns shall be sworn to by one of the partners. Fiduciary returns. Sec. 21. (a) That every fiduciary,... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...the United States, and the amount of any such taxes accrued but not paid during the taxable year; (e) the names and addresses of the individuals who would be entitled to share in the net income of the partnership if distributed; (/) the amount of the distributive share of such net income of each... | |
 | John F. Sherwood - 1925 - 206 pages
...year, stating specifically the items of its gross income and the deductions allowed by this title, and shall include in the return the names and addresses...return shall be sworn to by any one of the partners. (Section 224 — 1924 Acf) Every partnership is required to make a return of income regardless of the... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...taxable year, stating specifically the items of its gross income and the deductions allowed by this tide, and shall include in the return the names and addresses...to share in the net income if distributed and the amouat of tie distributive share of each individual. The return shall be sworn to by any one of the... | |
 | North Carolina - 1925
...its gross income, and the deductions, allowed by this act, and shall In196 1925— CHAPTER 101 elude in the return the names and addresses of the Individuals who would be entitled to share in the net income it distributed, and the amount of the distributive share of each individual. The return shall be sworn... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...setting forth the item of the gross income and the deductions and credits allowed by this title, and the names and addresses of the individuals who would be entitled to the net earnings, profits, and income, if distributed. A partnership shall have the same privilege... | |
 | United States. Board of Tax Appeals - 1926 - 1508 pages
...section 1:204 of the Revenue Act of 1917, and section 218 (a) of the Revenue Act of 1918, providing that individuals carrying on business in partnership shall be liable for income tax in their individual capacity, and requiring the distributive share of each partner, whether distributed... | |
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That every partnership shall make a return for each taxable year, stating specifically the items of its gross income and the deductions allowed by this title, and shall include in the return the names and addresses of the individuals who would be entitled... 
