CA 466 Section 49

Returns of duly registered general co-partnership.

Section 49

SEC. 49. Returns of duly registered general co-partnership. — Every duly registered general co-partnership (compania colectiva) shall render, in duplicate, a return of its earnings, profits, and income, except income exempt under subsection (b) of section 29 of this Title, setting forth the items of the gross income and the deductions allowed by the Code, and the names and addresses of individuals who would be entitled to the next earnings, profits and income, if distributed.

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Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026

CitationCA 466 Section 49 (LawPlayer, data as of July 4, 2026)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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