 | United States. Bureau of Internal Revenue - 1933 - 452 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... | |
 | United States - 1953 - 1744 pages
...specifically, with respect to such fund, the items of gross income and the deductions allowed by this chapter, e sale or other disposition of such property, except as provid participants who would be entitled to share in the net income if distributed and the amount of the... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...specifically, with respect to such fund, the items of gross income and the deductions allowed by this chapter, and shall include in the return the names and addresses of the participants who would be entitled to share in the net income if distributed and the amount of the... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...specifically, with respect to such fund, the items of gross income and the deductions allowed by this chapter, and shall include in the return the names and addresses of the participants who would be entitled to share in the net income if distributed and the amount of the... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...specifically, with respect to such fund, the items of gross income and the deductions allowed by this chapter, and shall include in the return the names and addresses of the. participants who would be entitled to share in the net income if distributed and the amount of the... | |
 | United States. Tax Court - 1946 - 1804 pages
...curiam, 74 Fed. (2d) 1014. But when this is done and all of thi 1 SEC. 181. PARTNERSHIP NOT TAXABLE. Individuals carrying on business in partnership shall be liable for Income tax only I their Indlridnal capacity. SEC. 182. TAX OF PARTNERS. In computing the net Income of each partner,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...specifically, with respect to such fund, the items of gross income and the deductions allowed by this chapter, and shall include in the return the names and addresses of the participants who would be entitled to share in the net income if distributed and the amount of the... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1798 pages
...or business, or receiving income from sources within the District. There shall be included in such return the names and addresses of the individuals who would be entitled to share in the net income of the partnership, if distributed and the amount of distributive share of each individual. SBC. 3.... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1136 pages
...receiving income from sources within the District. There shall be included in such return the numes and addresses of the individuals who would be entitled to share in the net income of the partnership, if distributed and the amount of distributive share of each individual. SBC. 3.... | |
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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... 
