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" There shall be included in computing the net income of each partner his distributive share, whether distributed or not, of the net income of the partnership for the taxable year, or, if his net income for such taxable year is computed upon the basis of... "
The Income and Other Federal Taxes as Affected by Patents, Trade-marks ... - Page 121
by Rex Frye - 1921 - 327 pages
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Cases Decided in the Court of Claims of the United States, Volume 63

United States. Court of Claims - Law reports, digests, etc - 1928 - 760 pages
...share, whether distributed or not, of the net income of the estate, or trust for the taxable }rear. or, if his net income for such taxable year is computed...that upon the basis of which the net income of the estate or trust is computed, then his distributive share of the net income of the estate or trust for...
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American Bankruptcy Reports: Reporting the Decisions and Opinions ..., Volume 4

Bankruptcy - 1925 - 1344 pages
...only, and that there shall be included in computing the net income of each partner his distributive share, whether distributed or not, of the net income of the partnership for the taxable year, or, if bis net income is computed upon the basis of a period different from the basis upon which the net income...
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State Finances, Volume 3, Issue 6

New York (State). Comptroller's Office - Finance - 1919 - 24 pages
...consent of the comptroller. 32. If one is a member of a partnership and calculates his ' ' net income " upon the basis of a period different from that upon...the " net income " of the partnership is computed, what must he return as his share of the " net income " of the partnership? He is required to return...
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Income Tax Procedure

Robert Hiester Montgomery - Excess profits tax - 1920 - 1304 pages
...218 (a) ". . . . There shall be included in computing the net income of each partner his distributive share, whether distributed or not, of the net income of the partnership for the taxable year " It is imperative that unlawful accumulations be taxed as if the stockholders were partners. The complications...
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Income Tax Law: Analysis and Comment

Harris, Forbes & co., New York - Income tax - 1919 - 164 pages
...beneficiary his distributive share, whether distributed or not, of the net income of the estate or trust for the taxable year, or, if his net income for such...that upon the basis of which the net income of the estate or trust is computed, then his distributive share of the net income of the estate or trust for...
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Report for the Year Ending ...

New York (N.Y.). Tax Commission - Taxation - 1919 - 106 pages
...beneficiary his distributive share whether distributed or not. of the net income of the estate or trust for the taxable year, or, if his net income for such...that upon the basis of which the net income of the estate or trust is computed, then his distributive share of the net income of the estate or trust for...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - Internal revenue law - 1919 - 104 pages
...beneficiary his distributive share, whether distributed or not. of the net income of the estate or trust for the taxable year, or, if his net, income for such...that upon the basis of which the net income of the estate or trust Taxes apply to Income Received by estates of decedents, Accumulated In trust, Held...
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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - Canada - 1919 - 664 pages
...individual capacity. There shall be included in computing the net income of each partner his .distributive share, whether distributed or not, of the net income...income for such taxable year is computed upon the oasis of a period different from that upon The partner shall, for the purpose of the normal tax, be...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - Excess profits tax - 1919 - 1048 pages
...beneficiary his distributive share, whether distributed or not, of the net income of the estate or trust for the taxable year, or, if his net income for such...upon the basis of a period different from that upon tbn basis of which the net income of the estate or trust is computed, then his distributive share of...
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Taxation of Corporations and Personal Income in New York

Henry Montefiore Powell - Corporations - 1919 - 708 pages
...return his distributive share whether distributed or not, of the net income of the estate or trust for the taxable year, or. if his net income for such...computed upon the basis of a period different from that npon the basis of which the net income of the estate or trust is computed, then his distributive share...
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