| United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 էջ
...capacity. SEC. 182. TAX OF PARTNERS. 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. SEC. 183. COMPUTATION OF PARTNERSHIP INCOME. The net income of the partnership shall be computed in... | |
| 1939 - 174 էջ
...income received by individuals. 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 his net income for such taxable year is computed upon the basis of a period different from that... | |
| 1939 - 1030 էջ
...Act.*t SEC. 182. TAX OF PARTNERS. 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. 3.182-1 Distributive share of partners. Individuals carrying on business in partnership are taxable... | |
| United States. Board of Tax Appeals - 1939 - 1380 էջ
...rendered by them to the partnership; that either character precludes their being regarded as petitioner's "distributive share, whether distributed or not, of...net income of the partnership for the taxable year." Revenue Act of 1934, sec. 182. The essential problem is not that of finding the correct characterization... | |
| United States. Congress. Senate. Committee on Finance - 1942 - 1092 էջ
...OF PARTNERS (a) GENERAL KIM K. 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. If the taxable year of a partner is different from that of the partnership, the amount so Included... | |
| United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1136 էջ
...provisions' of title VI of this Act. 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 his net income for such taxable year Is computed upon the basis of a period different from... | |
| United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1798 էջ
...provisions of title VI of this Act. 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 his net income for such taxable year Is computed upon the basis of a period different from that... | |
| United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1162 էջ
...provisions of Ode VI of this Act. There shall be included in computing the net income of each Itttner his distributive share, whether distributed or not, of the net income of the ptrtnership for the taxable year ; or if his net income for such taxable year is («petted upon the... | |
| James Kendall Hall, United States. Congress. Joint Economic Committee - 1952 - 282 էջ
...of the corporation include (at the time of filing their returns) in their gross income their entire distributive share, whether distributed or not, of the net income of the corporation for such, year. Any amount so included in the gross income of a shareholder shall be treated... | |
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