| United States. Court of Claims, Audrey Bernhardt - 1949 - 832 pages
...Opinion of the Court the approval of the Secretary may by regulations prescribe, and shall include in the return the names and addresses of the individuals...return shall be sworn to by any one of the partners. SEC. 188. DIFFERENT TAXABLE YEARS or PARTNERS AND PARTNERSHIPS. If the taxable year of a partner is... | |
| Robert Hiester Montgomery - 1920 - 1304 pages
...taxes accrued "Sections 218 (e), 239. "See Chapter XXXIX. but not paid during the taxable year; (e) ݫ p# B1 x 筏Nh9 - > ?r S u n { Zδ& jמ6 Ѷ Zn ꣖ w; M ߜ1v F b V of the partnership if distributed; (/) fhe amount of the distributive share of such net income of each... | |
| Harris, Forbes & co., New York - 1919 - 164 pages
...specifically the items of its gross income and deductions allowed by this title, and shall include in the return the names and addresses of the individuals...return shall be sworn to by any one of the partners. Fiduciary Returns. Sec. 225. That every fiduciary (except receivers appointed by anthority of law in... | |
| National City Company, United States - 1919 - 104 pages
...specifically the items of its gross income and the deductions allowed by this title, and shall include in the return the names and addresses of the individuals...return shall be sworn to by any one of the partners. FIDUCIARY RETURNS. 117. SEC. 225. That every fiduciary (except receivers appointed by authority of... | |
| Guaranty Trust Company of New York - 1919 - 664 pages
...specifically the items of its gross income and the deductions allowed by this title, and shall include in the return the names and addresses of the individuals...return shall be sworn to by any one of the partners. FIDUCIARY RETURNS SEC. 225. That every fiduciary (except receivers appointed by authority of law in... | |
| New York (N.Y.). Tax Commission - 1919 - 106 pages
...allowed by this article, and shall include in the return the names and addresses of the 'ndividuals who would be entitled to share in the net income if...return shall be sworn to by any one of the partners. § 369. Fiduciary returns. Every fiduciary (except receivers appointed by authority of law in possession... | |
| George Edwin Holmes - 1919 - 1048 pages
...specifically the items of its gross income and the deductions allowed by the law, and to include in the return the names and addresses of the individuals...distributive share of each individual. The return should be sworn to by any one of the partners.66 RETURNS OF TAX WITHHELD AT SOURCE. Partnerships are... | |
| Alabama - 1919 - 1476 pages
...specifically the items of its gross income, and the deductions allowed by this act, and shall include in the return the names and addresses of the individuals...of the distributive share of each individual. The returns shall be sworn to by any one of the partners. Section 333. FIDUCIARY RETURNS.— Every fiduciary,... | |
| George Edwin Holmes - 1919 - 1052 pages
...have been distributed.79 Returns of Personal-Service Corporations. Every personal-service corporation must make a return of income, regardless of the amount of its net income. The return shall be on Form 1065 (revised). It shall be made for the taxable year of the personal-service corporation; that is,... | |
| Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 pages
...the United States, and the amount of any such taxes accrued but not paid during the taxable year; (e) the names and addresses of the individuals who would be entitled to share in the net income of the partnership if distributed; (f) the amount of the distributive share of such net income of each... | |
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