 | United States. Court of Claims, Audrey Bernhardt - 1949 - 832 páginas
...for more than 6 months, his distributive share of the gains and losses of the partnership from sales or exchanges of capital assets held for more than 6 months. (c) His distributive share of the ordinary net income of the partnership, computed as provided in section... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 páginas
...distributive share of the net long-term capital gain or loss of the partnership. (c) His distributive share of the ordinary net income or the ordinary net loss of the partnership, computed as provided in section 183 (b). SEC. 183. COMPUTATION OF PARTNERSHIP INCOME.... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 páginas
...distributive share of the net long-term capital gain or loss of the partnership. (c) His distributive share of the ordinary net income or the ordinary net loss of the partnership, computed as provided in section 183 (b). SEC. 183. COMPUTATION OF PARTNERSHIP INCOME.... | |
 | 1941 - 1688 páginas
...distributive share of the net long-term capital gain or loss of the partnership. (3) His distributive share of the ordinary net income or the ordinary net loss of the partnership, computed as provided in section 183 (b). (b) If separate returns are made by the husband... | |
 | 1940 - 1806 páginas
...distributive share of the net long-term capital gain or loss of the partnership. (3) His distributive ˅ "= 1939 U. S. Govt. Print. Off." " National Archi partnership, computed as provided in section 183 (b). (b) If the taxable year of the partnership begins... | |
 | United States - 1965 - 1110 páginas
...as part of its gains and losses from sales or exchanges of capital assets held for not more than 6 months, its proportionate share of the gains and losses...trust fund from sales or exchanges of capital assets held for not more than 6 months; (B) as part of its gains and losses from sales or exchanges of capital... | |
 | United States - 1953 - 1744 páginas
...losses from sales or exchanges of capital assets. "There shall be excluded gains and losses from sales /b 8 " short-t Income from retirement or discharge of bonds, and so forth. "There shall be excluded, in the case of... | |
 | United States. Supreme Court - 1945 - 446 páginas
...each partner, he shall Include, whether or not distribution is made to him ... (c) His distributive share of the ordinary net Income or the ordinary net loss of the partnership, computed as provided in section 183 (b)." A partner is. chargeable with his allocable... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 páginas
...As part of its gains and losses from sales or exchanges of capital assets held for not more than 6 months, its proportionate share of the gains and losses...trust fund from sales or exchanges of capital assets held for not more than 6 months. (B) As part of its gains and losses from sales or exchanges of capital... | |
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Include, whether or not distributed and whether or not distributable — (B) As part of its gains and losses from sales or exchanges of capital assets held for more than C months, its proportionate share of the gains and losses of the Common Trust Fund... 
