 | United States. Court of Claims - Law reports, digests, etc - 1925 - 828 pages
...income under section 213; * * * * * 5) Section 218 (40 Stat. 1070) : " SEC. 218. (a) That individuals carrying on business in partnership shall be liable...for income tax only in their individual capacity. There shall be included in computing the net income of each partner his distributive share, whether... | |
 | United States - Law - 1917 - 706 pages
...more joint fiduciaries filed in the district where such fiduciary resides, under such regulations as the Secretary of the Treasury may prescribe, shall...paragraph: Provided further, That no return of income not exceedmg $3,000 shall be required except as in this title otherwise provided. " (e) Persons carrying... | |
 | United States - Tariff - 1913 - 660 pages
...district where the will or other instrument under which he acts is recorded, under such regulations as the Secretary of the Treasury may prescribe, shall...compliance with the requirements of this paragraph; and also all persons, firms, companies, copartnerships, corporations, joint-stock companies or associations,... | |
 | Albert Henry Walker - Corporations - 1913 - 126 pages
...district where the will or other instrument under which he acts is recorded, under such regulations as the Secretary of the Treasury may prescribe, shall...compliance with the requirements of this paragraph; and also all persons, firms, companies, copartnerships, corporations, joint stock companies or associations,... | |
 | Downing, R. F., & co - Tariff - 1913 - 686 pages
...district where the will or other instrument under which he acts is recorded, under s.ucj} regulations as the Secretary of the Treasury may prescribe, shall...compliance with the requirements of this paragraph; and also all persons, firms, companies, copartnerships, corporations, joint-stock companies or associations,... | |
 | Vandegrift, F.B., & Co - Customs administration - 1913 - 1012 pages
...district where the will or other instrument under which he acts ¡s recorded, under such regulations as the Secretary of the Treasury may prescribe, shall...compliance with the requirements of this paragraph; and also all persons, firms, companies, copartnerships, corporations, joint-stock companies or associations,... | |
 | George Fox Tucker - Income tax - 1913 - 292 pages
...district where the will or other instrument under which he acts is recorded, under such regulations as the Secretary of the Treasury may prescribe, shall...compliance with the requirements of this paragraph; and also all persons, firms, companies, copartnerships, corporations, joint-stock companies or associations,... | |
 | United States - Customs administration - 1913 - 454 pages
...district where the will or other instrument under which he acts is recorded, under such regulations as the Secretary of the Treasury may prescribe, shall...compliance with the requirements of this paragraph; and also all persons, firms, companies, copartnerships, corporations, joint-stock companies or associations,... | |
 | United States - Tariff - 1913 - 160 pages
...or other instrument under which he acts is recorded, under such regulations as the Secretary of tho Treasury may prescribe, shall be a sufficient compliance with the requirements of this paragraph; and also all persons, firms, companies, copartnerships, corporations, joint-stock companies or associations,... | |
 | Old Colony Trust Company (Boston, Mass.) - 1913 - 64 pages
...above mentioned no return of income not exceeding $3,000 shall be required: Provided further, That any persons carrying on business in partnership shall be liable for income tax Partnerships only in their individual capacity, and the share of the profits of a partnership to which... | |
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... under such regulations as the Secretary of the Treasury may prescribe, shall be a sufficient compliance with the requirements of this paragraph... 
