 | United States. Court of Claims - 1940 - 760 էջ
...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 - 1928 - 760 էջ
...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 էջ
...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 էջ
...liable for income tax in their individual capacity only, and that there shall be included in computing the net income of each partner his distributive share,...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... | |
 | George Edwin Holmes - 1919 - 1048 էջ
...liable for income tax only in their individual capacity and that there shall be included in computing the net income of each partner his distributive share,...the net income of the partnership for the taxable year,2 or if his net income is computed upon the basis of a period different from the basis upon which... | |
 | Alabama - 1919 - 1476 էջ
...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... | |
 | Henry Montefiore Powell - 1919 - 708 էջ
...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... | |
 | Ewell D. Moore - 1919 - 44 էջ
...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,... | |
 | Harris, Forbes & co., New York - 1919 - 164 էջ
...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... | |
 | New York (N.Y.). Tax Commission - 1919 - 106 էջ
...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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... 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... 
