 | United States - Finance - 1928 - 268 pages
...partnership shall be liable for income tax only in their individual capacity. SEC. 182. TAX OF PARTNERS. (a) General rule. — There shall be included in computing...of the partnership ending within his taxable year. SEC. 208. (e) In the case of * * * an estate or trust, or of the beneficiary of an estate or trust,... | |
 | United States. Internal Revenue Service - Income tax - 1931 - 502 pages
...partnership shall be liable for income tax only in their individual capacity. SEC. 182. TAX OF PARTNERS. (a) General rule. — There shall be included in computing...of the partnership ending within his taxable year. (b) Partnership year embracing calendar years with different laws. — If a fiscal year of a partnership... | |
 | United States. Bureau of Internal Revenue - Income tax - 1933 - 452 pages
...tax only in their individual capacity. SEC. 182. TAX OF PARTNERS. (a) General rule.—There shall be included in computing the net income of each partner...of the partnership ending within his taxable year. (b) Partnership year embracing calendar years with different laws.— If a fiscal year of a partnership... | |
 | United States - Law - 1965 - 1110 pages
...deducted in computing the unrelated business taxable income shall be based upon the income and deductions of the partnership for any taxable year of the partnership ending within or with the taxable year of the organization. (Aug. 16, 1954, ch. 736, 68A Stat. 170; Apr. 7, 1958.... | |
 | United States. Congress. Senate. Committee on Finance - Finance - 1942 - 1092 pages
...OEHLER, Endicott Building, St. Paul, Minn. REVENUE ACT 1928 8EO. 182. TAX OF PARTNERS (a) GENERAL KIM K. There shall be included in computing the net income...of the partnership ending within his taxable year. (b) PARTNERSHIP YEAR EMBRACING CALENDAR YEARS WITH DIFFERENT LAWS. If a fiscal year of a partnership... | |
 | United States U.S. Congress. Senate. Committee on finance - 1942 - 1090 pages
...computing the net income of each partner his distributive share, whether distributed or not, of tbe net income of the partnership for the taxable year....of the partnership ending within his taxable year. (b) PARTNERSHIP YEAR EMBRACING CALENDAR YEARS WITH DIFFERENT LAWS. If a fiscal year of a partnership... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...partnership, in computing the net income of the partner for his taxable year, shall be based upon the net income of the partnership for any taxable year of the partnership * * * ending within or with the taxable year of the partner. m I 189 INDIVIDUAL INCOME TAX PROVISIONS SEC. 189. NET OPERATING... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Income tax - 1946 - 428 pages
...partnership, in computing the net income of the partner for his taxable year, shall be based upon the net income of the partnership for any taxable year of the partnership * * * ending within or with the taxable year of the partner. SEC. 189. NET OPERATING LOSSES. The benefit of the deduction... | |
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If the taxable year of a partner is different from that of the partnership, the... 
