| United States. Bureau of Internal Revenue - 1933 - 452 էջ
...whether distributed or not, and are required to include such distributive shares in their returns. The net income of the partnership shall be computed in the same manner and on the same basis as the net income of an individual, except that the deduction of contributions or gifts... | |
| United States. Supreme Court - 1934 - 816 էջ
...income of the estate or trust, and shall be paid by the fiduciary. The net income of the estate or trust shall be computed in the same manner and on the same basis as provided in section 212, except that — . . . Opinion of the Court. 290 US which lay a tax upon " the income of... | |
| United States. Internal Revenue Service - 1936 - 604 էջ
...the same basis as in the case of an individual. ART. 183-1. Computation of partnership income. — The net income of the partnership shall be computed in the same manner and on the same basis as the net income of an individual. In computing the gain or loss recognized by section... | |
| United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 էջ
...the net income of the partnership for the taxable year. SEC. 183. COMPUTATION OF PARTNERSHIP INCOME. The net income of the partnership shall be computed in the same manner and on the same basis as in the case of an individual. SEC. 184. CREDITS AGAINST NET INCOME. The partner shall,... | |
| 1924 - 1040 էջ
...amounts specified In subdivision« (a) and (b) of section 216 as are received by the partnership. (c) n looking forward to the moment whicb is to terminate...career of my political lif* my feelings do not pe section 212 except that the deduction provided in paragraph (10) of subdivision (a) of section 214... | |
| United States - 1939 - 780 էջ
...as provided in section 183 (b). SEC. 183. COMPUTATION OF PARTNERSHIP INCOME. (a) GENERAL RULE. — The net income of the partnership shall be computed in the same manner and on the same basis as in the case of an individual, except as provided in subsections (b) and (c). (b) SEGREGATION... | |
| United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 էջ
...the net income of the partnership for the taxable year. SEC. 183. COMPUTATION OF PARTNERSHIP INCOME. The net income of the partnership shall be computed in the same manner and on the same basis as in the case of an individual. SEC. 184. CREDITS AGAINST NET INCOME. The partner shall,... | |
| United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 էջ
...Mild VtlT tllvT "JctllHJ U cto 1 o UTS ill! TlltJ UctoVv \JL ae individual.' f'a^ GENERAL RULE. — The net income of the partnership shall be computed in the same manner and on the same basis as in the case of an individual, except as provided in subsections (b) and (c). (b) SEGREGATION... | |
| 1921 - 734 էջ
...responsible for making the return of income for 'the trust for which he acts. The net income of the trust shall be computed in the same manner and on the same basis as provided in Section 312. "(c) In cases under paragraph (2) or (3) of subdivision (a) the tax shall be imposed upon... | |
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