 | United States. Court of Claims - 1936 - 940 էջ
...Revenue Act of 1926 provides that " Under regulations prescribed by the Commissioner with the approval of the Secretary, a person who regularly sells or...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 to the... | |
 | Nathan William MacChesney - 1927 - 960 էջ
...contained in Section 212 (d) of the Act: Under regulations prescribed by the Commissioner with the approval of the Secretary a person who regularly sells or otherwise...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... | |
 | Eric Louis Kohler - 1927 - 618 էջ
...provisions of section 226. (d) Under regulations prescribed by the Commissioner and with the approval of the Secretary, a person who regularly sells or...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... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 էջ
...period. SEC. 44. INSTALLMENT SALES. Under regulations prescribed by the Commissioner with the approval of the Secretary, a person who regularly sells or...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... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1034 էջ
...approval of the Secretary, a person who sells or otherwise disposes of * * * property {whether real or personal property) on the installment plan may return...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... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1032 էջ
...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...Installment payments actually received in that year which ine total profit realized or to be realized when the payment is completed, bears to the total contract... | |
 | 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 - 1928 - 1164 էջ
...the provisions of section 968. (d) Under regulations prescribed by the commissioner with the approval of the Secretary, a person who regularly sells or...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... | |
 | United States. Board of Tax Appeals - 1928 - 1560 էջ
...consideration, provides as follows : Under regulations prescribed by the Commissioner with the approval of the Secretary, a person who regularly .sells or...installment payments actually received in that year whicji the total profit realized or to be realized when the payment is completed, bears to the total... | |
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BASIS. (a) DEALERS IN PERSONAL PROPERTY. — Under regulations prescribed by the Commissioner with the approval of the Secretary, a person who regularly sells or otherwise disposes of personal property on the installment plan may return as income therefrom... 
