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Section 55. Returns of General Professional Partnerships - National Internal Revenue Code (NIRC)

Section 55. Returns of General Professional Partnerships of National Internal Revenue Code (NIRC). Section 55. Returns of General Professional Partnerships. - Every general professional partnership shall file, in duplicate, a return of its inco

  • Subjects 9 Bar syllabus groups
  • Codals 48 Primary legal sources

National Internal Revenue Code (NIRC)

Section 55. Returns of General Professional Partnerships. - Every general professional partnership shall file, in duplicate, a return of its income, except income exempt under Section 32 (B) of this Title, setting forth the items of gross income and of deductions allowed by this Title, and the names, Taxpayer Identification Numbers (TIN), addresses and shares of each of the partners.

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