Proceedings of the Idaho State Bar, Volume 27Capital News Publishing Company, 1953 - Bar associations Vols. 11 (1935)- include Proceedings of the Judicial Section, v. 1- |
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Page 83
... Partnership Act , as I understand it , he has an interest in the partnership . That is personal property . That is one point . He doesn't own the crop ; the partnership does . So when he died , he had a part- nership interest . Do you ...
... Partnership Act , as I understand it , he has an interest in the partnership . That is personal property . That is one point . He doesn't own the crop ; the partnership does . So when he died , he had a part- nership interest . Do you ...
Page 31
... partnership earnings , then payments made under the provision are treated as deductible salary or rental expenses of the partnership . Section 707 ( c ) , I.R.C. Although made to a partner , the payment is not considered to be a ...
... partnership earnings , then payments made under the provision are treated as deductible salary or rental expenses of the partnership . Section 707 ( c ) , I.R.C. Although made to a partner , the payment is not considered to be a ...
Page 32
... partnership in that partner's tax return . ( b ) The new partnership will not be permitted to continue on the same tax- able year as the old partnership , but will be compelled to choose its own taxable year . Under the very restrictive ...
... partnership in that partner's tax return . ( b ) The new partnership will not be permitted to continue on the same tax- able year as the old partnership , but will be compelled to choose its own taxable year . Under the very restrictive ...
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action adopted agreement amendment American Bar Association annual answer appointed attorney Bar Association basis believe called carried charge client Commission Commissioners Committee considered continue cost counsel course court deduction defendant discussion District doctor don't effect examination expenses fact Federal feel give given going Idaho State Bar important income injury institute interest judges jury justice lawyer legislation look matter mean meeting motion move never opinion particular partnership passed payments perhaps person possible practice prepared present President problem procedure profession proposed question reason received recommend relations resolution respect result rules schedule situation Smith stand statement suggest Supreme Court talk tell Thank thing thought trial United votes wife witness