| 1925 - 1344 페이지
...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... | |
| New York (State). Comptroller's Office - 1919 - 24 페이지
...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... | |
| Robert Hiester Montgomery - 1920 - 1304 페이지
...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... | |
| National City Company, United States - 1919 - 104 페이지
...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... | |
| George Edwin Holmes - 1919 - 1052 페이지
...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... | |
| Harris, Forbes & co., New York - 1919 - 164 페이지
...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... | |
| New York (N.Y.). Tax Commission - 1919 - 106 페이지
...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... | |
| Guaranty Trust Company of New York - 1919 - 664 페이지
...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...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... | |
| Henry Montefiore Powell - 1919 - 708 페이지
...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... | |
| Alabama - 1919 - 1476 페이지
...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 the taxable year is computed upon the basis of a period different from that upon the basis of which... | |
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