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" 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 ... - Sida 248
efter United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1938
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Cases Decided in the Court of Claims of the United States, Volym 90

United States. Court of Claims - 1940 - 760 sidor
...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....
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Cases Decided in the Court of Claims of the United States, Volym 65

United States. Court of Claims - 1925 - 828 sidor
...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...
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Cases Decided in the Court of Claims of the United States, Volym 63

United States. Court of Claims - 1928 - 760 sidor
...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...
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The Federal Reporter

1925 - 1112 sidor
...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...
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American Bankruptcy Reports: Reporting the Decisions and Opinions ..., Volym 4

1925 - 1344 sidor
...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...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1048 sidor
...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...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 sidor
...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...
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Acts of the General Assembly of the State of Alabama

Alabama - 1919 - 1476 sidor
...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...
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Federal Taxes: Complete Digest of the Revenue Law, Fixing the Rates for 1918 ...

Ewell D. Moore - 1919 - 44 sidor
...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,...
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Report for the Year Ending ...

New York (N.Y.). Tax Commission - 1919 - 106 sidor
...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...
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