...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 methods of accounting permitted under subdivision (b)...

...beneficiaries thereof, whether as distributive or as distributable shares. 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 herein, such amounts...

...clearly reflecting income. A method of accounting will not, however, be regarded as clearly reflecting income unless all items of gross income and all deductions...incurred." " All items of gross income shall be included in tlic gross income for the taxable year in which they are received by the taxpayer, and deductions taken...

...clearly reflecting income. A method of accounting will not, however, be regarded as clearly reflecting income unless all items of gross income and all deductions...definitions of "paid," "paid or accrued," and "paid or incurred."18 All items of gross income shall be included in the gross income for the taxable year in...

...clearly reflecting income. A method of accounting will not, however, be regarded as clearly reflecting income unless all items of gross income and all deductions...section 200 of the statute for definitions of ''paid or accrued," and "paid or incurred." l" All items of gross income shall be included in the gross income...

...clearly reflecting income. A method of accounting will not, however, be regarded as clearly reflecting income unless all items of gross income and all deductions...treated with reasonable consistency. See section 200 for definitions of "paid or accrued.'' and "paid or incurred.'' T All items of gross income shall be...

...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 methods of accounting permitted under subdivision (b)...

...source whatever. The amount of all such items (except as provided in subdivision (e) of section 201) 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)...

...affirmatively appears in the findings that returns were made and accepted on the same basis as the reflecting income unless all items of gross income and all deductions...reasonable consistency. See section 200 of the statute for definition of ' paid ', ' paid or accrued ', and ' paid or incurred ' ... in any case in which it is...

...clearly reflecting income. A method of accounting will not, however, be regarded as clearly reflecting income unless all items of gross income and all deductions...are treated with reasonable consistency. See section 48 for definitions of " paid or accrued " and " paid or incurred." All items of gross income shall...