Secretary, a person who regularly sells or otherwise disposes of personal property on the installment plan may return as income therefrom in any taxable year that proportion of the installment payments actually received in that year which the gross profit... Reports of the U.S. Board of Tax Appeals - Էջ 106United States. Board of Tax Appeals - 1928Ամբողջությամբ դիտվող - Այս գրքի մասին
| United States. Court of Claims - 1936 - 940 էջ
...death. Section 212 (d) of the Revenue Act of 1926 provides that " Under regulations prescribed by the Commissioner with the approval of the Secretary, a...property on the installment plan may return as income tnerefrom in any taxable year that proportion of the installment payments actually received in that... | |
| Philippines - 1986 - 492 էջ
...Sales of dealers in personal property. — Under regulations prescribed by the Minister of Finance, a person who regularly sells or otherwise disposes...payments actually received in that year which the gross 3756 OFFICIAL GAZETTE 3757 profit realized or to be realized when payment is completed, bears... | |
| Nathan William MacChesney - 1927 - 960 էջ
...specific provisions are contained in Section 212 (d) of the Act: Under regulations prescribed by the Commissioner with the approval of the Secretary a...payments actually received in that year which the total profit realized or to be realized when the payment is completed, bears to the total contract price.... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 էջ
...be taken as of a different period. SEC. 44. INSTALLMENT SALES. Under regulations prescribed by the Commissioner with the approval of the Secretary, a...payments actually received in that year which the total profit realized or to be realized when the payment is completed, bears to the total contract price.... | |
| Eric Louis Kohler - 1927 - 618 էջ
...subject to the provisions of section 226. (d) Under regulations prescribed by the Commissioner and with the approval of the Secretary, a person who regularly...payments actually received in that year which the total profit realized or to be realized when the payment is completed, bears to the total contract price.... | |
| Nathan William MacChesney - 1927 - 960 էջ
...price. A sale having been determined to be an installment sale the statute provides that the taxpayer "may return as income therefrom in any taxable year...payments actually received in that year which the total profit realized or to be realized when the payment is completed bears to the total contract price."... | |
| United States. Congress. House. Committee on Ways and Means - 1927 - 1034 էջ
...the approval of the Secretary, a person who sells or otherwise disposes of property (whether real or personal property) on the installment plan may return...therefrom in any taxable year that proportion of the instalment payments actually received in that year which the total profit realized or to be realized... | |
| United States. Congress. House. Committee on Ways and Means - 1927 - 1032 էջ
...estate dealers be abolished by amending section 212(d) to read: " Under regulations prescribed by the commissioner with the approval of the Secretary, a...person who regularly sells or otherwise disposes of property on the Installment plan may return as income therefrom in any taxable year that proportion... | |
| United States - 1928 - 1164 էջ
...accounting period, subject to the provisions of section 968. (d) Under regulations prescribed by the commissioner with the approval of the Secretary, a...payments actually received in that year which the total profit realized or to be realized when the payment is completed, bears to the total contract price.... | |
| New York (State). Legislature - 1928 - 1122 էջ
...law to the practice under the department regulations. Under Chapter 401, a personal income taxpayer who regularly sells or otherwise disposes of personal...payments actually received in that year which the total profit realized, or to be realized when the payment is completed, bears to the total contract price.... | |
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