The Massachusetts Income Tax
The Massachusetts Income Tax
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In our eReader you can find the full English version of the book. Read The Massachusetts Income Tax Online - link to read the book on full screen. Our eReader also allows you to upload and read Pdf, Txt, ePub and fb2 books. In the Mini eReder on the page below you can quickly view all pages of the book - Read Book The Massachusetts Income Tax
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80. ) Partnerships (not including partnerships, as- sociations or trusts, the beneficial interest in which is represented by transferable shares). (Sec. 10. ) 1. Partnerships of which any member is an inhabitant of Massachusetts and which have a usual place of business in Massa- chusetts are assessed on their profits or income in proportion to the interest of 26 THE MASSACHUSETTS the partners who are inhabitants of Massachusetts. (Sec. 10, 1. 1. ) 2. The individual partners are not assessable f...or income from such partnership. (Sec, 10, 1. 14. ) 3. At the request of any partner, the partner- ship may claim the benefit of the $300 exemption to which such partner may be entitled. (Sec. 10, 1. 17. ) 4. A Massachusetts inhabitant who is a member of a partnership not doing business in Massachusetts is taxable on income received therefrom as he would be if the income were received directly by him instead of through the partner- ship. (Sec. 10, 1. 39. ) 5. The provisions of the act as to returns, as- sessment, abatement and collection of taxes apply to partnerships subject to tax.
What to read after The Massachusetts Income Tax?
You can find similar books in the "Read Also" column, or choose other free books by Mass Old Colony Trust Company Boston to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
80. ) Partnerships (not including partnerships, as- sociations or trusts, the beneficial interest in which is represented by transferable shares). (Sec. 10. ) 1. Partnerships of which any member is an inhabitant of Massachusetts and which have a usual place of business in Massa- chusetts are assessed on their profits or income in proportion to the interest of 26 THE MASSACHUSETTS the partners who are inhabitants of Massachusetts. (Sec. 10, 1. 1. ) 2. The individual partners are not assessable f...or income from such partnership. (Sec, 10, 1. 14. ) 3. At the request of any partner, the partner- ship may claim the benefit of the $300 exemption to which such partner may be entitled. (Sec. 10, 1. 17. ) 4. A Massachusetts inhabitant who is a member of a partnership not doing business in Massachusetts is taxable on income received therefrom as he would be if the income were received directly by him instead of through the partner- ship. (Sec. 10, 1. 39. ) 5. The provisions of the act as to returns, as- sessment, abatement and collection of taxes apply to partnerships subject to tax.
What to read after The Massachusetts Income Tax?
You can find similar books in the "Read Also" column, or choose other free books by Mass Old Colony Trust Company Boston to read onlineMoreLess
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