 | United States. Congress. Senate. Committee on Rules and Administration - 1964 - 990 pages
...provisions of subtitle A, as the Secretary or his delegate may by forms and regulations prescribe, and shall include in the return the names and addresses...individuals who would be entitled to share in the taxable income if distributed and the amount of the distributive share or each individual. CRIMES AND... | |
 | United States. Congress. Senate. Committee on Rules and Administration - 1964 - 1054 pages
...provisions of subtitle A, as the Secretary or his delegate may by forms and regulations prescribe, and shall include in the return the names and addresses...individuals who would be entitled to share in the taxable income if distributed and the amount of the distributive share or each individual. CRIMES AND... | |
 | United States. Tax Court - 1956 - 1170 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...return shall be sworn to by any one of the partners. SEC. 188. DIFFERENT TAXABLE TEARS OF PARTNER AND PARTNERSHIP. If the taxable year of a partner is different... | |
 | United States. Advisory Commission on Intergovernmental Relations - 1968 - 300 pages
...and deduction, and the names and addresses of the individuals whether resi1 1 dents or nonresidents who would be entitled to share in the net income if distributed and the amount 12 of the distributive share of each individual and such other pertinent information as the [tax commisioner]... | |
 | United States. Tax Court - 1950 - 1678 pages
...decedent's estate from the decedent; • • • • •••••• SEC. 181. PARTNERSHIP NOT TAXABLE. Individuals carrying on business In partnership shall be liable for Income tax only in 'fi*lr Individual capacity. SEC. 182. TAX OF PARTNERS. In computing the net income of each partner,... | |
 | United States. Advisory Commission on Intergovernmental Relations - 1971 - 354 pages
...and deduction, and the names and addresses of the individuals whether resi11 dents or nonresidents who would be entitled to share in the net income if distributed and the amount 12 of the distributive share of each individual and such other pertinent information as the [tax commisioner]... | |
 | United States. Tax Court - 1986 - 1142 pages
...carrying out the provisions of subtitle A as the Secretary may by forms and regulations prescribe, and shall include in the return the names and addresses...individuals who would be entitled to share in the taxable income if distributed and the amount of the distributive share of each individual. This requirement... | |
 | National Tax Association - 1926 - 408 pages
...the specific items of its gross income and the deductions allowed. Such partnership shall also give the names and addresses of the individuals who would...if distributed, and the amount of the distributive shares. A change is also made in the apportionment of net income to the state, in the case of certain... | |
 | United States. Advisory Commission on Intergovernmental Relations - 1972 - 1158 pages
...and deduction, and the names and addresses of the individuals whether resi1 1 dents or nonresidents who would be entitled to share in the net income if distributed and the amount 12 of the distributive share of each individual and such other pertinent information as the [tax commisioner]... | |
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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... 
