731

Every partnership (as defined in section 761(a) of the Virgin Islands income tax law) shall make a return for each taxable year, stating specifically the items of its gross income and the deductions allowable by the Virgin Islands income tax law, and such other information for the purpose of carrying out the provisions of the Virgin Islands income tax law as the Director may by forms and regulations prescribe, and shall include in the return the names and addresses of the individuals who would be entitled to share in the taxable income if distributed and the amount of the distributive share of each individual.