| National Tax Association - 1926 - 622 pages
...this section shall not apply in respect of any taxable year if all the shareholders of the corporation include (at the time of filing their returns) in their gross income their entire distributive share, whether distributed or not, of the net income of the corporation for such year.... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...this section shall not apply in respect of any taxable year if all the shareholders of the corporation include (at the time of filing their returns) in their gross income their entire distributive share, whether distributed or not, of the net income of the corporation for such year.... | |
| United States. Congress. House. Committee on Ways and Means - 1927 - 1034 pages
...this section shall not apply in respect to any taxable year if all the shareholders of the corporation include (at the time of filing their returns) in their gross income their entire distributive share, whether distributed or not, of the net income of the corporation for such year."... | |
| Eric Louis Kohler - 1927 - 618 pages
...this section shall not apply in respect of any taxable year if all the shareholders of the corporation include (at the time of filing their returns) in their gross income their entire distributive share, whether distributed or not, of the net income of the corporation for such year.... | |
| United States. Congress. House. Committee on Ways and Means - 1927 - 1032 pages
...this section shall not apply in respect to any taxable year if all the shareholders of the corporation include (at the time of filing their returns) in their gross income their entire distributive share, whether distributed or not, of the net income of the corporation for such year."... | |
| United States - 1928 - 268 pages
...owner. (d) The tax imposed by this section shall not apply if all the shareholders of the corporation include (at the time of filing their returns) in their gross income their entire distributive shares, EVASION OP SURTAXES BY INCORPORATION. SEC. 220. (a) If any corporation, however... | |
| United States - 1928 - 1164 pages
...this section shall not apply in respect of any taxable year if all the shareholders of the corporation include (at the time of filing their returns) in their gross income their entire distributive share, whether distributed or not, of the net income of the corporation for such year.... | |
| Robert Hiester Montgomery - 1927 - 592 pages
...September I, 1917, which would be subject to tax in whole or in part in the hands of an individual owner. (at the time of filing their returns) in their gross income their entire distributive share, whether distributed or not, of the net income of the corporation for such year.... | |
| United States. Bureau of Internal Revenue - 1933 - 452 pages
...owner. (d) The tax imposed by this section shall not apply if all the shareholders of the corporation include (at the time of filing their returns) in their gross income their entire distributive shares, whether distributed or not, of the net Income of the corporation for such year.... | |
| United States. Congress. Senate. Committee on Finance - 1934 - 630 pages
...substituted: "(D) The tax imposed by this section shall not apply if all the shareholders of the corporation include (at the time of filing their returns) in their gross income their entire distributive shares, whether distributed or not, of the net income of the corporation for such year.... | |
| |