| United States. Congress. Senate. Committee on Finance - 1939 - 1104 halaman
...individual for any taxable year beginning after December 31, 1938, the tax attributable to such compensation shall not be greater than the aggregate of the taxes attributable to such compensation had it been received in equal portions in each of the years included in such period."... | |
| 1941 - 1688 halaman
...Individual for any taxable year beginning after December 31, 1938. the tax attributable to such compensation paragraph (1) of this subsection less the deductions allowed by subsectio compensation had It been received In equal portions in each of the years Included In such period."... | |
| United States - 1953 - 1744 halaman
...partnership, the tax attributable to any part thereof which is included in the gross income of any individual ved as a dividend if on such last day there had been distributed by included in the eross income of such individual ratably over that part of the period which precedes... | |
| United States - 1964 - 1098 halaman
...amounts treated as having been received on the last day of such preceding taxable year of the trust shall not be greater than the aggregate of the taxes attributable to those Page 1398 amounts had they been Included In the gross income of the beneficiaries on such day... | |
| United States. Congress. Senate. Committee on Finance - 1942 - 1092 halaman
...individual for any taxable year beginning after December 31, 1938, the tax attributable to such compensation shall not be greater than the aggregate of the taxes attributable to such compensation had it been received in equal portions in each of the years included in such period. The... | |
| United States. Congress. House. Committee on Ways and Means - 1942 - 1228 halaman
...individual for any taxable year beginning after December 31. 1938, the tax attributable to such compensation shall not be greater than the aggregate of the taxes attributable to such compensation had it been received in equal portions in each of the years included in such period. (Added... | |
| United States U.S. Congress. Senate. Committee on finance - 1942 - 1090 halaman
...individual for any taxable year beginning after December 31, 1938, the tax attributable to such compensation shall not be greater than the aggregate of the taxes attributable to such compensation had it been received In equal portions in each of the years Included in such period. The... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 halaman
...partnership, the tax attributable to any part thereof which is included in the gross income of any individual shall not be greater than the aggregate of the taxes attributable to such part had it been included in the gross income of such individual ratably over that part of the period which precedes... | |
| United States, Walter Elbert Barton - 1944 - 1286 halaman
...individual for any taxable year beginning after December 31, 1938, the tax attributable to such compensation shall not be greater than the aggregate of the taxes attributable to such compensation had it been received in equal portions in each of the years included in such period. Sec.... | |
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