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Գրքեր Գրքեր 51 - 60 82-ից՝ The amount of all such items shall be included in the gross income for the taxable... որոնման արդյունքներում:
" 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 methods of accounting permitted under subdivision (b) of Section 11, any such amounts are to be properly accounted... "
Cases Decided in the United States Court of Claims - Էջ 196
United States. Court of Claims - 1928
Ամբողջությամբ դիտվող - Այս գրքի մասին

Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1977
...reasonable accuracy. Section 451 (a) of the Code provides that 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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1973
...services rendered. Section 45 1 of the code provides, in part, that the amount of any 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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Reports of the Tax Court of the United States, Հատոր 76

United States. Tax Court - 1981
...taxable year 1973. Section 451, 1.RC 1954,1 prescribes the general rule that "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 taxpayer's method of accounting, such amount is "properly accounted for as of a different period."...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1973
...Section 45 1 of the Internal Revenue Code of 1954 provides that 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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1978
...included in gross income. Secion 451 (a) of the Code provides that the amount of any item of gross income a h ,8 , _ , the method of accounting used in computing taxable income, such amount is to be properly accounted...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1976
...January 1975. Section 451 (a) of the Internal Revenue Code of 1954 provides that 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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Reports of the Tax Court of the United States, Հատոր 20

United States. Tax Court - 1954
...compensation for his services in 1931. Section 42 provides : "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." This means, in general, that a cash basis taxpayer reports income in the year it is received; an accrual...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Reports of the Tax Court of the United States, Հատոր 29

United States. Tax Court - 1958
...provides, in part, The amount of all items of gross Income shall be Included In the gross Income tor 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 of a different period. * * * It cannot...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Reports of the Tax Court of the United States, Հատոր 49

United States. Tax Court - 1968
...TAXABLE YEAR OF INCLUSION. (a) GENERAL RULE. — The amount of any item of gross income shall be ineluded 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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1978
...forth the general rule that the amount of any item of gross income shall be included in 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...
Ամբողջությամբ դիտվող - Այս գրքի մասին




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