 | 1969 - 990 pages
...the return the names and addresses of the individuals who would be entitled to share in the taxable income if distributed and the amount of the distributive share of each individual. § 1.6031—1 Return of partnership income. (a) In general. Except as provided in paragraphs (b) and... | |
 | 1961 - 636 pages
...specifically, with respect to such fund, the items of gross income and the deductions allowed by subtitle A, and shall include in the return the names and addresses of the participants who would be entitled to share in the taxable income if distributed and the amount of... | |
 | 1966 - 276 pages
...specifically, with respect to such fund, the items of gross Income and the deductions allowed by subtitle A, and shall include In the return the names and addresses of the participants who would be entitled to share In the taxable Income If distributed and the amount of... | |
 | United States, Walter Elbert Barton - 1950 - 1126 pages
...Taxable Tears Beginning in 1949 Beginning in 1948 proval of the Secretary may by regulations prescribe, and shall include in the return the names and addresses...of each individual. The return shall be sworn to by nny one of the partners. Sec. 188. Different taxable years of partner and partnership— If the taxable... | |
 | United States. Internal Revenue Service - 1954 - 726 pages
...received for such taxable year, the names of the individuals who would be entitled to share in its net income if distributed and the amount of the distributive share of each individual. It is further held that each member must report as taxable income his distributive share of the net... | |
 | United States. Congress. Senate. Committee on Labor and Public Welfare - 1955 - 1704 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 lie em i tiled to share in the net income if distributed mid the amount of the... | |
 | United States. Congress. Senate. Committee on Labor and Public Welfare - 1956 - 822 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 entitlted to share in the net income if distributed and the amount of the... | |
 | United States. Tax Court - 1956 - 1168 pages
...of this chapter as the Commissioner with the approval of the Secretary may by regulations prescribe, and shall Include In the return the names and addresses...distributive share of each Individual. The return snail be sworn to by any one of the partners. SEC. 188. DIFFERENT TAXABLE TEARS OF PARTNER AND PARTNERSHIP.... | |
 | United States. Internal Revenue Service - 1959 - 1390 pages
...specifically, with respect to such fund, the items of gross income and the deductions allowed by subtitle A, e performance of some act or the happening of a precedent even participants who would be entitled to share in the taxable income if distributed and the amount of... | |
 | United States. Congress. House. Committee on Government Operations - 1960 - 312 pages
...specifically, with respect to such fund, the items of gross income and the deductions allowed by subtitle A, and shall include in the return the names and addresses of the participants who would be entitled to share in the taxable income if distributed and the amount of... | |
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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... 
