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44 of the Tax Code that the obligation to pay tax arises on grounds established by the Tax Code, must determine whether the company is formed by the implementation of the operations the object of taxation on profits. 278 of the Tax Code will be obtained premises in terms of taxation for non-operating income and shall have, by § 1 of Art. 248 of the Tax Code the duty of society to pay the tax. Non-operating income in the form of space allocated to the company, acknowledged received on the last day of the reporting (tax) period (paragraph 3 cop. Analysis of the provisions of Section 9 st.250 Tax Code, section 4 podp.5 st.271 Tax Code, as well as st.278 Tax Code allows us to conclude that income is received in the reporting (tax) period in which it is distributed between the hocking hills cabin rentals parties to the treaty partnership. In our opinion, perhaps the following interpretation of the concept of "income distribution". Party partnerships, implementing accounting of its revenues and expenses for tax purposes is required to determine the cumulative results for each of the reporting (tax) period income of each member in proportion to its share of the partnership established by the agreement (Clause 3 st.278 Tax Code). At the same time on the basis of this norm party, leading accounting, quarterly, within 15 day of the month used corvettes for sale by owner following the reporting (tax) period, the company must report the amounts owed to (distributed) of income. Using the word "due" and the analysis of § 5 of Art. 278 of the Tax Code (which deals with the actual income and the distribution of income recorded earlier) suggests that the legislature does not bind the actual receipt of income from his recognition for tax purposes. This also corresponds to the general meaning of the accrual method, referred to in paragraph 1 of Art. 271 of the Tax Code (revenues are recognized in the reporting (tax) period in which they occurred, regardless of actual receipt of the property). Consequently, non-operating income in the form of apartments built must be recognized in the reporting (tax) period in which the result of joint work has been received income subject to the distribution (but not yet distributed).

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