 | United States - 1965 - 1110 էջ
...The amount of any item of gross income shall be included in the gross income for the taxable year in which received by the taxpayer, unless, under the...be properly accounted for as of a different period. (b) Special rule in case of death. In the case of the death of a taxpayer whose taxable income is computed... | |
 | 1974 - 544 էջ
...The amount of an; item at gross Income shall be Included tn the gross Income for the taxable year In which received by the taxpayer, unless, under the...be properly accounted for as of a different period (b) Special rule in case of death. In the case of the death of a taxpayer whose taxable Income la computed... | |
 | 1972 - 426 էջ
...The amount of any Hem of gross income shall be included in the gross income for the taxable year in which received by the taxpayer, unless, under the...be properly accounted for as of a different period. (b) Special rule in case of death. in the case of the death of a taxpayer whose taxable income is computed... | |
 | 1976 - 412 էջ
...The amount ol any item of gross Income shall be Included In the gross income for the taxable year in which received by the taxpayer, unless, under the...Income, such amount is to be properly accounted for as oí a different period. (b) Special rule in case of death. In the case of the death oí a taxpayer... | |
 | 1977 - 466 էջ
...income for the taxable year in which received by the taxpayer, unless under the method or practice of accounting used in computing taxable income such...be properly accounted for as of a different period. [TD 6591, 27 FR 1798, Feb. 27, 1962] § 1.455-2 Scope of election under section 455. (a) If a taxpayer... | |
 | 1997 - 636 էջ
...year in which received by the taxpayer, unless under the method or practice of accounting §1.455-3 used in computing taxable income such amount is to...be properly accounted for as of a different period. [TD 6591, 27 PR 1798, Feb. 27, 1962] §1.455-2 Scope of election under section 455. (a) If a taxpayer... | |
 | 1987 - 1222 էջ
...received by the taxpayer, unless under the method or practice of accounua used in computing taxable incooe such amount is to be properly accounted for as of a different period. [TD 6591, 27 PR 1798, Feb. 27. 19611 § 1.455-2 455. Scope of election under (a) If a taxpayer makes... | |
 | 1959 - 1584 էջ
...The amount of any item of gross income shall be Included in the gross income for the taxable year in which received by the taxpayer, unless, under the method of accounting used in ccmputing taxable income, such amount is to be properly accounted for as of a different period. (b)... | |
 | United States. Internal Revenue Service - 1967 - 1388 էջ
...the amount of any item of gross income shall be included in the gross income for the taxable year in which received by the taxpayer, unless, under the...be properly accounted for as of a different period. Where a taxpayer receives income without restriction as to its disposition, use or enjoyment, he is... | |
 | United States. Internal Revenue Service - 1968 - 938 էջ
...the amount of any item of gross income shall be included in the gross income for the taxable year in which received by the taxpayer unless, under the method...be properly accounted for as of a different period. Under the provisions of section 1.451-1 (a) of the Income Tax Regulations a taxpayer using the cash... | |
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The amount of any item of gross income shall be included in the gross income for the taxable year in which received by the taxpayer, unless, under the method of accounting used in computing taxable income, such amount is to be properly accounted for as... 
