| United States. Board of Tax Appeals - Taxation - 1926 - 1508 pages
...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 the... | |
| National Tax Association - Law - 1926 - 622 pages
...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... | |
| United States. Board of Tax Appeals - Taxation - 1927 - 1522 pages
...only In their individual capacity. There shall be included in computing the net income of each partner his distributive share, whether distributed or not,...partnership for the taxable year • * *. Section 224 of the Act requires partnerships to make partnership returns each year. The partnerships contemplated... | |
| Wisconsin - Session laws - 1927 - 1052 pages
...in their individual capacity. There shall be included in computing the * * * income of each partner his distributive share, whether distributed or not, of the net income of the partnership for the * * * income year, or if his * * * net income for such * * * income year is computed upon the basis... | |
| Wisconsin - Law - 1927 - 1062 pages
...in their individual capacity. There shall be included in computing the * * * income of each partner his distributive share, whether distributed or not, of the net income of the partnership for the * * * income year, or if his * * * net income for such * * * income year is computed upon the basis... | |
| Law reports, digests, etc - 1927 - 1146 pages
...different, the important clause being: "There shall be included in computing the net income of each partner his distributive share, whether distributed or not, of the net income of the partnership." As a subpartner the wife through the agreement got no present interest, equitable or legal, in the... | |
| United States. Congress. House. Committee on Ways and Means - Internal revenue - 1927 - 1034 pages
...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." The rest of it merely elaborates on it. Now, that is fine so far as dividends... | |
| United States. Congress. House. Committee on Ways and Means - Taxation - 1927 - 1032 pages
...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." The rest of it merely elaborates on it. Now, that is fine so far as dividends... | |
| Eric Louis Kohler - Income tax - 1927 - 618 pages
...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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