 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 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. Supplement G — Insurance Companies SEC. 201. TAX ON LIFE INSURANCE COMPANIES. (a) Definition. —... | |
 | Eric Louis Kohler - 1927 - 618 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) Every fiduciary (except a receiver appointed by authority of law in... | |
 | United States. Board of Tax Appeals - 1927 - 1522 pages
...year, stating specifically the items of its gross income ami the deductions allowed by this title, and shall include in the return the names and addresses...entitled to share in the net income If distributed * * *. The deductions referred to are those specified by section 214 of the statute. Thus, we find... | |
 | United States - 1928 - 1164 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. (June 2, 1924, 4.01 pm, c. 234, § 224, 43 Stat. 280; Feb. 26, 1926, c. 27, § 224, 44 Stat. 37.) Historical... | |
 | United States - 1928 - 268 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...to share in the net income if distributed and the 1739—28 7 SEC. 209. (c) In the case of the members of a partnership the proper part of each share... | |
 | Robert Hiester Montgomery - 1927 - 1510 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. The return is to be made on form 1065. REGULATIONS. Partnerships as such are not subject to taxation... | |
 | Robert Hiester Montgomery - 1919 - 1016 pages
...The 1913 law made only the following general statement: 1913 LAW. "Provided further, that any persons carrying on business in partnership shall be liable for income tax only in their 1ndividual capacity, and the share of the profits of a partnership to which any taxable partner would... | |
 | United States. Internal Revenue Service - 1931 - 502 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... | |
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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... 
