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Գրքեր Գրքեր 61 - 70 84-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

Reports of the Tax Court of the United States, Հատոր 15

United States. Tax Court - 1951
...basis. Section 42 of the Internal Revenue Code provides that "the amount of all items of gross income shall be included in the gross income for the taxable year in which received bj the taxpayer." A taxpayer on the cash basis normally reports income in the year in...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1979
...dealings in property. 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 unless under the taxpayer's method of accounting that amount is to be properly accounted...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1972
...Code provides, in part, that the amount of any item of gross income shall be included in gross income mount of and recognition of gain or loss. * * * (e) Certain term inte the method of accounting used in computing taxable income, such amount is to be properly accounted...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Reports of the United States Tax Court, Հատոր 86

United States. Tax Court - 1986
...income from whatever source derived." Section 451 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

Code of Federal Regulations: Containing a Codification of Documents of ...

1968
...General rule for taxable year of inclusion — (a) General rule. 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

Code of Federal Regulations

1949
...See section 48 for definitions of "paid or accrued" and "paid or incurred." All items of gross income shall be included in the gross income for the taxable year in which they are received by the taxpayer, and deductions taken accordingly, unless in order clearly...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Alternative Mortgage Instruments Research Study, Հատոր 1

United States. Federal Home Loan Bank Board - 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

Alternative Mortgage Instruments Research Study, Հատորներ 1-2

United States. Federal Home Loan Bank Board - 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, E-3 unless, under the method of accounting used in computing taxable income, such amount is to be properly...
Ամբողջությամբ դիտվող - Այս գրքի մասին

The President's 1978 Tax Reduction and Reform Proposals: Hearings Before the ...

United States. Congress. House. Committee on Ways and Means - 1978
...item of gross income. Section 4 51 provides, in part, 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

Reporting requirements for State and local government pension plans and tax ...

United States. Congress. Senate. Committee on Finance. Subcommittee on Private Pension Plans and Employee Fringe Benefits - 1978
...item of gross income. Section 451 provides, in part, 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




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