The Code of Federal Regulations of the United States of America Having General Applicability and Legal Effect in Force June 1, 1938: 1st Ed., Published by the Division of the Federal Register, the National Archives, Pursuant to Section 11 of the Federal Register Act as Amended June 19, 1937U.S. Government Printing Office, 1939 - Administrative law |
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Page 1867
There shall be segregated ( c ) His distributive share of the ordinary the short - term capital gains and losses and net income or the ordinary net loss of the the long - term capital gains and losses , and partnership , computed as ...
There shall be segregated ( c ) His distributive share of the ordinary the short - term capital gains and losses and net income or the ordinary net loss of the the long - term capital gains and losses , and partnership , computed as ...
Page 1868
within its taxable year , of a character | the earned income of the partner from which would be allowed to the partner- the partnership is a reasonable allowance ship as a deduction if section 183 ( c ) had as compensation for the ...
within its taxable year , of a character | the earned income of the partner from which would be allowed to the partner- the partnership is a reasonable allowance ship as a deduction if section 183 ( c ) had as compensation for the ...
Page 1978
( Preceding section , in small type , super$ 9.901-4 Partnerships . The Act seded by following section during period covprovides its own concept of a partner - ered by this Supplement ] ship . Under the term “ partnership ” it § 9.901–5 ...
( Preceding section , in small type , super$ 9.901-4 Partnerships . The Act seded by following section during period covprovides its own concept of a partner - ered by this Supplement ] ship . Under the term “ partnership ” it § 9.901–5 ...
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Contents
UNITED STATES OF AMERICA | 1982 |
Containing documents of general applicability | 2160 |
OF | 2192 |
4 other sections not shown
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Common terms and phrases
accordance acquired addition adjusted alien allowed amended amount applicable assessment authorized basis beginning bond capital centum claim close collection collector Commissioner complete computed considered contract corporation cost deductions deficiency determined distribution dividends earnings employees ending example excess exchange exemption expenses Federal filed foreign Form gain or loss gross income holding imposed income tax individual interest Internal Revenue Internal Revenue Code issued less liability limited liquidation loss manufacturer means ment method net income nonresident operating organized paid paragraph partnership payment percent performed period person poration portion prescribed prior production profits purchased reason received refund regulations relating resident respect Revenue Act rule securities shareholder shares sources subcontract surtax taxable taxpayer term thereof tion trade trust United
Bibliographic information
| Title | The Code of Federal Regulations of the United States of America Having General Applicability and Legal Effect in Force June 1, 1938: 1st Ed., Published by the Division of the Federal Register, the National Archives, Pursuant to Section 11 of the Federal Register Act as Amended June 19, 1937 The Code of Federal Regulations of the United States of America Having General Applicability and Legal Effect in Force June 1, 1938: 1st Ed., Published by the Division of the Federal Register, the National Archives, Pursuant to Section 11 of the Federal Register Act as Amended June 19, 1937, National Archives (U.S.) Book 2 of The Code of Federal Regulations of the United States of America: Having General Applicability and Legal Effect in Force June 1, 1938, United States. Division of the Federal Register |
| Contributor | National Archives (U.S.) |
| Publisher | U.S. Government Printing Office, 1939 |
| Original from | the University of California |
| Digitized | 1 Jul 2008 |
| Export Citation | BiBTeX EndNote RefMan |