 ... (c) Guaranteed payments. To the extent determined without regard to the income of the partnership, payments to a partner for services or the use of capital shall be considered as made to one who is not a member of the partnership, but only for the...  Reports of the Tax Court of the United States - Page 305by United States. Tax Court - 1979Full view - About this book
 | Administrative law - 1976 - 536 pages
...regard to the Income of the partnership, payments to a partner for services or the use of capital shall be considered as made to one who is not a member of the partnership, but only for the purposes of section 61 (a) (relating to groe» Income) and section 162 (a) (relating... | |
 | Administrative law - 1960 - 880 pages
...regard to the Income of the partnership, payments to a partner for services or the use of capital shall be considered as made to one who Is not a member of the partnership, but only for the purposes of section 61 (a) (relating to gross Income) and section 162 (a) (relating... | |
 | Administrative law - 1973 - 444 pages
...regard to the Income of the partnership, payments to a partner for services or the use of capital shall be considered as made to one who Is not a member of the partnership, but only for the purposes of section 61 (a) (relating to gross Income) and section 162 (a) (relating... | |
 | Administrative law - 1986 - 618 pages
...its method of accounting. See section 706(a) and paragraph (a) of § 1.706-l. Guaranteed payments are considered as made to one who is not a member of the partnership only for the purposes of section 61(a) (relating to gross income) and section 162(a) (relating to trade... | |
 | Administrative law - 1984 - 504 pages
...its method of accounting. See section 706(a) and paragraph (a) of § 1.706-1. Guaranteed payments are considered as made to one who is not a member of the partnership only for the purposes of section 61(a) (relating to gross income) and section 162(a) (relating to trade... | |
 | United States. Congress. Senate. Select Committee on Small Business - 1956 - 134 pages
...interest and are deductible by the partnership as a business expense. However, guaranteed payments are considered as made to one who is not a member of the partnership only for gross income and business deduction purposes. The payments must be reported in the partner's... | |
 | United States. Congress. House. Committee on Ways and Means - Partnership - 1958 - 44 pages
...regard to the income of the partnership, payments to a partner for services or the use of capital shall be considered as made to one who is not a member of the partnership, but only for the purposes of section 61 (a) (relating to gross income) and section 162 (a) (relating... | |
 | Administrative law - 1961 - 566 pages
...regard to the income of the partnership, payments to a partner for services or the use of capital shall be considered as made to one who is not a member of the partnership, but only for the purposes of section 61 (a) (relating to gross income) and section 162 (a) (relating... | |
 | United States. Congress. House. Committee on Ways and Means - Social security - 1961 - 520 pages
...regard to the income of the partnership, payments to a partner for services or the use of capital shall be considered as made to one who is not a member of the partnership, but only for the purposes of section 61 (a) (relating to gross income) and section 162 (a) (relating... | |
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