...income, all items which constitute gross income (whether in the form of cash, property, or services) are to be included for the taxable year in which actually...deducted for the taxable year in which actually made. For rules relating to constructive receipt, see §1.4512. For treatment of an expenditure attributable...

...income, all items which constitute gross income (whether in the form of cash, property, or services) are to be included for the taxable year in which actually...received. Expenditures are to be deducted for the taxable n which actually made. For rules rig to constructive receipt, see 1-2. For treatment of an expendiattributable...

...income, all items which constitute gross income (whether in the form of cash, property, or services) are to be included for the taxable year in which actually...received. Expenditures are to be deducted for the taxable Internal Revenue Service, Treasury year in which actually made. For rules relating to constructive...

...income (whether in the form of cash, property, or services) are to be included for the taxable year ta which actually or constructively received. Expenditures...deducted for the taxable year in which actually made. For rules relating to constructive receipt, see 1 1.451-2. For treatment of an expenditure attributable...

...income, all items which constitute gross income (whether in the form of cash, property, or services) are to be included for the taxable year in which actually...deducted for the taxable year in which actually made. For rules relating to constructive receipt, see § 1.451-2. For treatment of an expenditure attributable...

...cash basis income, and, except as hereinafter stated, did clearly reflect such income, although tie taxable year In which actually or constructively received....deducted for the taxable year In which actually made. • • • • •••••• (e) Keguirement respecting the adoption or change of accounting...

...lenders, section 1.446-1 (c) (1) (i) of the regulations provides in part that: "* * * all items which constitute gross income * * * are to be included for...year in which actually or constructively received." See also section 1.451-1 (a) of the regulations. With respect to cash method borrowers, section 1.461-1...

...the regulations provides, in part, that generally, under the cash receipts and disbursements method, expenditures are to be deducted for the taxable year in which actually made. Section 1.446-1 (c)(l)(ii) of the regulations provides, in part, that generally, under the accrual method of...

...Regulations provides, in part, that under the cash receipts and disbursements method of accounting expenditures are to be deducted for the taxable year in which actually made. Section 1.163-4 of the regulations provides, in part, that if an obligation with original issue discount is...

...income (whether in the form of cash, property, or services) are to be included for the taxable year hi which actually or constructively received. Expenditures...deducted for the taxable year in which actually made. For rules relating to constructive receipt, see § 1.451-2. For treatment of an expenditure attributable...