 The amount of all items of gross income shall be included in the gross income for the taxable year in which received by the taxpayer, unless, under methods of accounting permitted under section 41, any such amounts are to be properly accounted for as...  Internal Revenue Bulletin - Էջ 28United States. Internal Revenue Service - 1955Ամբողջությամբ դիտվող - Այս գրքի մասին
 | United States. Court of Claims, Audrey Bernhardt - 1957 - 904 էջ
...effect at all times pertinent to plaintiff's claim, provides in part as follows: The amount of all items of gross income shall be included in the gross...be properly accounted for as of a different period. Treasury Regulations 111, § 19.42-2 (1940 Supp. CFR), promulgated under the Internal Revenue Code,... | |
 | United States. Court of Claims - 1924 - 792 էջ
...profit, or gains or profits and income derived from any source whatever. The amount of all such items shall be included in the gross income for the taxable...unless under methods of accounting permitted under subdivision (b) of section 212, any such amounts are to be properly accounted for as of a different... | |
 | United States. Court of Claims - 1929 - 868 էջ
...negatived by the language of the statute, section 213, supra, which provides that gains, profits, and income shall be included in the gross income for the taxable year in which received by the taxpayer. Plaintiff's contention is answered in the cases of Merchants Loan <& Trust Co. v. SmvetanJca, 255 US... | |
 | George Edwin Holmes - 1919 - 1052 էջ
...profit, or gains or profits and income derived from any source whatever. The amount of all such items shall be included in the gross income for the taxable...unless, under methods of accounting permitted under subdivision (b) of section 212, any such amounts are to be properly accounted for as of a different... | |
 | National City Company, United States - 1919 - 104 էջ
...profit, or gains or profits and income derived from any source whatever. The amount of all such items shall be included in the gross income for the taxable...unless, under methods of accounting permitted under subdivision (b) of Section 212 (par 46-47) any such amounts are to be properly accounted for as of... | |
 | Guaranty Trust Company of New York - 1919 - 664 էջ
...profit, or gains or profits and income derived from any source whatever. The amount of all such items shall be included in the gross income for the taxable...unless, under methods of accounting permitted under subdivision (b) of section 212, any such amounts are to be properly accounted for as of a different... | |
 | New York (N.Y.). Tax Commission - 1919 - 106 էջ
...profit, or gains or profits and income derived from any source whatever. The amount of all such items shall be included in the gross income for the taxable...year in which received by the taxpayer, unless, under the methods of accounting permitted in this article, any such amounts are to be properly accounted... | |
 | Alabama - 1919 - 1476 էջ
...on for gain or profit, and the income derived from any source whatever. The amount of all such items shall be included in the gross income for the taxable...year in which received by the taxpayer, unless under the methods of accounting permitted in this 376 act any such amounts are to be properly accounted for... | |
 | Henry Montefiore Powell - 1919 - 708 էջ
...profit, or gains or profits and income derived from any source whatever. The amount of all such items shall be included in the gross income for the taxable...year in which received by the taxpayer, unless, under the methods of accounting permitted in this article, any such amounts are to be properly accounted... | |
 | Harris, Forbes & co., New York - 1919 - 164 էջ
...profit, or gains or profits and income derived from any source whatever. nhe amount of all such items shall be included in the gross income for 'the taxable year in which received by the taxpayer, unless, uniler methods of accounting permitted under subdivision (b) of section 212, any such amounts are to... | |
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