Section 13
SEC. 13. Section 83 of the National Internal Revenue Code is hereby amended by adding a new paragraph to read as follows: "(d) Net income of a partnership deemed constructively received by partners. — The net income declared by a partnership for a taxable year which is subject to tax under Section 24 (a) of this Code, after deducting the corporate income tax imposed therein, shall be deemed to have been actually or constructively received by the partners in the same taxable year and shall be taxed to then in their individual capacity, whether actually distributed or not."