 | United States, Walter Elbert Barton - Income tax - 1950 - 1126 pages
...contribution*. Same as 1944. Sec. 183. (d) Standard deduction. Same as 1944. Sec. 183. (a) General rule.— The net income of the partnership shall be computed in the same manner and on the same basis as in the case of an individual, except as provided in subsections (b) and &• (b), (c),... | |
 | United States. Tax Court - Taxation - 1950 - 1144 pages
...219 (b) of the Revenue Act of 1918. That provision was : * * * The net income of the estate or trust shall be computed in the same manner and on the same basis as provided in section 212, except that there shall also be allowed as a deduction (in lieu of the deduction authorized... | |
 | United States - Session laws - 1939 - 780 pages
...as provided in section 183 (b). SEC. 183. COMPUTATION OF PARTNERSHIP INCOME. (a) GENERAL RULE. — The net income of the partnership shall be computed in the same manner and on the same basis as in the case of an individual, except as provided in subsections (b) and (c). (b) SEGREGATION... | |
 | Almanacs, American - 1919 - 1142 pages
...income embraced in his personal return for the taxable year 1918 to which the rates for 1917 apply. (d) The net income of the partnership shall be computed in the same manner and on the same basis us provided in section 212 except that the deduction provided in paragraph (11) of subdivision... | |
 | United States. Tax Court - Law reports, digests, etc - 1954 - 1166 pages
...upon section 183.8 But nothing in 'SEC. 1S3. COMPUTATION OF PARTNERSHIP INCOME. (a) GENERAL RULE. — The net Income of the partnership shall be computed In the same manner and on the same basis aa In the case of an Individual, except as provided In subsections (b), (c), and (d). (b)... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 262 pages
...year. (June 6, 1932, c. 209, § 182, 47 Stat. 222.) Sec. 183. Computation of partnership income. — The net Income of the partnership shall be computed in the same manner and on the same basis as in the case of an individual, except that the so-called " charitable contribution " deduction... | |
 | Virginia - Law - 1928 - 1496 pages
...taxable to the estate or trust or to the beneficiaries thereof. The net income of an estate or trust shall be computed in the same manner and on the same basis as provided in this chapter for individual taxpayers, except that there shall also be allowed as a deduction any part... | |
 | Law reports, digests, etc - 1922 - 1090 pages
...taxable to the estate or trust or to the beneficiaries thereof. The net Income of an estate or trust shall be computed In the same manner and on the same basis as provided in this article .for Individual taxpayers, except that there shall also be allowed as a deduction any... | |
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The net income of the estate or trust shall be computed in the same manner and on the same basis as provided in section 212... 
