 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, unless, under methods of accounting permitted under section 41, any such amounts are to be properly accounted for as...  Journal of Accountancy - Էջ 1391919Ամբողջությամբ դիտվող - Այս գրքի մասին
 | United States. Congress. House Ways and Means - 1959 - 766 էջ
...year of deductions. These are contained in section 451(a), which provides — 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,... | |
 | United States. Tax Court - 1959 - 1372 էջ
...disbursements method." Section 451 (a) provided a general rule for inclusion as follows: 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,... | |
 | United States. Congress. House. Committee on Ways and Means - 1959 - 760 էջ
...year of deductions. These are contained in section 451 (a), which provides — 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,... | |
 | 1961 - 566 էջ
...inclusion. SEC. 451. 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,... | |
 | United States. Congress. Joint Economic Committee - 1963 - 708 էջ
...derived." Section 451(a) 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,... | |
 | United States. Tax Court - 1962 - 1268 էջ
...• • SEC. 42. PERIOD IN WHICH ITEMS OF GROSS INCOME INCLUDED. (a) GENERAL RCLE. — 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, unless, under methods of accounting permitted under section 41, any... | |
 | United States. Internal Revenue Service - 1974
...member's request. Section 451 (a) of the Internal Revenue 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,... | |
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