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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... "
Fairchild's Daily News Record and Women's Wear National Directory and Digest ... - Page 597
1920
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The Income Tax and Other Federal Taxes

Joseph Jay Scott - 1917 - 386 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. 108 A partnership shall have the same privilege...
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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - 1917 - 182 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...
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Journal of Accountancy, Volume 26

1918 - 498 pages
...partnerships. In section II, D, are found separate and distinct provisions which expressly direct that persons carrying on business in partnership shall be liable for income tax only in their individual capacities, and which regulate accordingly the returns of incomes required to be made by partnerships....
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Regulations No. 33 (rev.) Governing the Collection of the Income Tax Imposed ...

United States. Internal Revenue Service - 1916 - 200 pages
...and the deductions and credits allowed by law as for an individual, citizen, or resident alien, and the names and addresses of the individuals who would be entitled to the net earnings, profits, and income, if distributed. In computing its profits, for the purpose of...
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Income Tax Primer

United States. Internal Revenue Service - 1918 - 52 pages
...question. The required return shall set forth all the items of "GROSS INCOME" and general deductions, and the names and addresses of the individuals who would be entitled to the net earnings, profits or income, if distributed, and the distributive share of each. It is held...
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Income Tax Law of the United States: Act of September 8, 1916, as Amended ...

Guaranty Trust Company of New York - 1918 - 108 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...
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The Federal Income Tax Law Act of September 8, 1916, as Amended: Act of ...

United States, Guaranty Trust Company of New York - 1918 - 148 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...
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Regulations No. 33 (rev.)

United States. Internal Revenue Service - 1918 - 200 pages
...find the deductions and credits allowed by law as for an individual, citizen, or resident alien, and the names and addresses of the individuals who would be entitled to the net earnings, profits, and income, if distributed. In computing its profits, for the purpose of...
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Income Tax Law: Analysis and Comment

Harris, Forbes & co., New York - 1919 - 164 pages
...taxable year, stating specifically the items of its gross income and 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. That every fiduciary (except receivers appointed by anthority of law in...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 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. 117. SEC. 225. That every fiduciary (except receivers appointed by authority of...
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