| United States. Court of Claims - 1940 - 760 ページ
...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.... | |
| United States. Court of Claims - 1925 - 828 ページ
...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... | |
| United States. Court of Claims - 1928 - 760 ページ
...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... | |
| 1925 - 1112 ページ
...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... | |
| 1925 - 1344 ページ
...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... | |
| George Edwin Holmes - 1919 - 1048 ページ
...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... | |
| National City Company, United States - 1919 - 104 ページ
...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... | |
| Alabama - 1919 - 1476 ページ
...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... | |
| Ewell D. Moore - 1919 - 44 ページ
...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,... | |
| New York (N.Y.). Tax Commission - 1919 - 106 ページ
...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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