 | United States. U.S. Congress. Senate. Committee on Finance - 1933 - 458 pages
...change : "A— General rule — 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. Upon the sale by a partnership of property contributed by a, partner at the time of or9anisation at... | |
 | United States. Congress. Senate. Committee on Finance - Industrial policy - 1933 - 454 pages
...change : "A — General rule — 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. Upon the sale l>ya partnership of property contributed, by a partner at the time of organization at... | |
 | Wisconsin - Income tax - 1933 - 36 pages
...only 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. Partners shall be required to file individual returns on the basis of 'a fiscal or calendar... | |
 | United States. Bureau of Internal Revenue - Income tax - 1933 - 452 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 or years. Any amount so included in the gross income of a shareholder shall... | |
 | United States, United States. Congress. House. Committee on Ways and Means - Finance - 1936 - 308 pages
...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... | |
 | United States. Internal Revenue Service - Income tax - 1936 - 604 pages
...(3). SEC. 182. TAX OF PARTNERS. There shall he 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. ART. 182-1. Distributive share of partners. — Individuals carrying on business in partnership are... | |
 | United States. Congress. Senate. Committee on Finance - United States - 1939 - 1104 pages
...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... | |
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That individuals carrying on business in partnership shall be liable for income tax only in their individual capacity. There shall be included in computing the net income of each partner his distributive share, whether distributed or not, of the net income... 
