 In the case of merchandise purchased since the beginning of the taxable year, the invoice price less trade or other discounts, except strictly cash discounts approximating a fair interest rate, which may be deducted or not at the option of the taxpayer,...  Taxation of Corporations and Personal Income in New York - Էջ 581Henry Montefiore Powell - 1919 - 400 էջԱմբողջությամբ դիտվող - Այս գրքի մասին
 | United States. Tax Court - 1965 - 916 էջ
...(b) In the case of merchandise purchased since the beginning of the taxable year, the invoice price less trade or other discounts, except strictly cash...charges incurred in acquiring possession of the goods. All of the gas that reached storage was transported to the storage area through petitioner's pipeline... | |
 | 1970 - 372 էջ
...(b) In the case of merchandise purchased since the beginning of the taxable year, the invoice price less trade or other discounts, except strictly cash...charges incurred in acquiring possession of the goods. (c) In the case of merchandise produced by the taxpayer since the beginning of the taxable year, (1)... | |
 | 1972 - 384 էջ
...(b) In the case of merchandise purchased since the beginning of the taxable year, the invoice price less trade or other discounts, except strictly cash...charges incurred in acquiring possession of the goods. (c) In the case of merchandise produced by the taxpayer since the beginning of the taxable year, (1)... | |
 | 1967 - 370 էջ
...(b) In the case of merchandise purchased since the beginning of the taxable year, the invoice price less trade or other discounts, except strictly cash...charges incurred in acquiring possession of the goods. (c) In the case of merchandise produced by the taxpayer since the beginning of the taxable year, (1)... | |
 | 1966 - 276 էջ
...(b) In the case of merchandise purchased since the beginning of the taxable year, the invoice price less trade or other discounts, except strictly cash...charges incurred in acquiring possession of the goods. (c) In the case of merchandise produced by the taxpayer since the beginning of the taxable year, (1)... | |
 | 1960 - 630 էջ
...(b) In the case of merchandise purchased since the beginning of the taxable year, the invoice price less trade or other discounts, except strictly cash...charges incurred in acquiring possession of the goods. (c) In the case of merchandise produced by the taxpayer since the beginning of the taxable year, (1)... | |
 | 1973 - 392 էջ
...other property needed to redeem such stamps or coupons" includes only the price charged by the seller (less trade or other discounts, except strictly cash...taxpayer provided a consistent course is followed) plus transportation or other necessary charges in acquiring possession of the goods. Items such as... | |
 | United States. Tax Court - 1944 - 1254 էջ
...discounts 584169" — 44— vol. 2 45 approximating a fair interest rate, which may be deducted or nut at the option of the taxpayer, provided a consistent course is followed. * • * The optional method of treating cash discounts similar to the ones involved in the instant... | |
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