Returns of duly registered general co-partnership or general professional partnerships.
Section 49
SEC. 49. Returns of duly registered general co-partnership or general professional partnerships.—Every duly registered general co-partnership(compañia colectiva) or general professional partnership shall file, in duplicate, return of its income, except income exempt under Section twenty-nine(b)of this Title, setting forth the item the gross income and the deductions allowed by this Title,and the names and addresses and shares of the partners."