Søk Bilder Maps Play YouTube Nyheter Gmail Disk Mer »
Logg på
Bøker Bok
" That individuals carrying on business in partnership shall be liable for income tax only in their 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... "
United States Reports: Cases Adjudged in the Supreme Court at ... and Rules ... - Side 248
av United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1938
Uten tilgangsbegrensning - Om denne boken

Cases Decided in the United States Court of Claims, Volum 90

United States. Court of Claims - 1940
...individual capacity. It then provides that each partner, in computing his net income, shall include "his distributive share, whether distributed or not, of the net income of the partnership * * *." In subsection (d) the method of computing the net income of the partnership is prescribed....
Uten tilgangsbegrensning - Om denne boken

Cases Decided in the United States Court of Claims, Volum 65

United States. Court of Claims - 1925
...included in computing the net income of each partner his distributive share, whether Opinion of the Court 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 a period different from that...
Uten tilgangsbegrensning - Om denne boken

Cases Decided in the United States Court of Claims, Volum 63

United States. Court of Claims - 1928
...paid by the fiduci'ary, but (here shall be included in computing the net income of each beneficiary his distributive 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 upon...
Uten tilgangsbegrensning - Om denne boken

The Federal Reporter

1925
...heir, or (d) provides that: "There shall be included in computing the net income of each beneficiary his distributive share, whether distributed or not, of the" net income of the estate or trust for the taxable year." A regulation of the Treasury Department has construed and interpreted...
Uten tilgangsbegrensning - Om denne boken

American Bankruptcy Reports: Reporting the Decisions and Opinions ..., Volum 4

1925
...individual capacity only, and that there shall be included in computing the net income of each partner his distributive share, whether distributed or not,...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...
Uten tilgangsbegrensning - Om denne boken

Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1023 sider
...their individual capacity. There shall be included in computing the net income of each partner Irs distributive share, whether distributed or not, of...net income of the partnership for the taxable year, or, if his net income for such taxable year is computed upon the basis of a period different from that...
Uten tilgangsbegrensning - Om denne boken

Acts of the General Assembly of the State of Alabama

Alabama - 1919
...paid by the fiduciary, but there shall be included in computing the net income of each 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 the taxable year is computed upon the...
Uten tilgangsbegrensning - Om denne boken

Federal Taxes: Complete Digest of the Revenue Law, Fixing the Rates for 1918 ...

Ewell D. Moore - 1919 - 32 sider
...be paid by the fiduciary, but there must be included in computing the net income of each beneficiary his distributive share, whether distributed or not, of the net income of the estate or trust for his accounting period. In such cases the beneficiary will, for the normal tax,...
Uten tilgangsbegrensning - Om denne boken

Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 30 sider
...paid by the fiduciary, but there shall be included in computing the net income of each 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 taxable year is computed upon...
Uten tilgangsbegrensning - Om denne boken

Taxation of Corporations and Personal Income in New York

Henry Montefiore Powell - 1919 - 400 sider
...being taxable directly to the beneficiary or beneficiaries. Each beneficiary must include in his 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 taxable year is computed upon...
Uten tilgangsbegrensning - Om denne boken




  1. Mitt bibliotek
  2. Hjelp
  3. Avansert boksøk
  4. Last ned ePub
  5. Last ned PDF