...accrual method ; 'SEC. 451. GENERAL RULE FOR TAXABLE TEAR OF INCLUSION. (a) GENERAL RDLE. — The nmount of any Item of gross Income shall be Included In the...the taxpayer, unless, under the method of accounting need In computing taxable Income, such amount Is to be properly accounted for as of a different period....

...(a) General rule. The amount oí any item oí gross income shall be Included in the gross income ior the taxable year In which received by the taxpayer,...taxable Income, such amount Is to be properly accounted ior as of a different period. (b) Special rule in case of death. In the case of the death of a taxpayer...

...follows (69A Stat. 152): "SEC. 451. GENERAL RULE FOR TAXABLE YEAR OF INCLUSION. "(a) GENERAL RULE. — The amount of any item of gross income shall be included...be properly accounted for as of a different period. "(b) SPECIAL RULE IN CASE OF DEATH. — In the case of the death of a taxpayer whose taxable income...

...-The amount of any item of gross income shall be included in the gross income for the taxable yeur in which received by the taxpayer, unless, under the...be properly accounted for as of a different period. "(b) SPECIAL RULE IN CASE OF DEATH. — In the ease of the death of a taxpayer whose taxable income...

...vendor's right, tide, and interest to all refunds of said sales taxes which may be due. Section 451 of the Internal Revenue Code of 1954 provides, in general,...be properly accounted for as of a different period. Section 1.451-1 (a) of the Income Tax Regulations provides, in part, that under the accrual method...

...following the year in which he dies. Section 451 (a) of the Internal Revenue Code of 1954 provides f the total number of shares of all other classes of Section 1.451-2 of the Income Tax Regulations provides, in pertinent part, that income is constructively...

...the student's note. LAW AND ANALYSIS Section 451 (a) of the Internal Revenue Code of 1954 provides that the amount of any item of gross income shall...be properly accounted for as of a different period. Section 1.45 1-1 (a) of the regulations provides, in part, that under an accrual method of accounting,...

...the amount thereof can be determined with reasonable accuracy. Section 451 (a) of the Code provides that the amount of any item of gross income shall...be properly accounted for as of a different period. Section 1.451-1 (a) of the regulations provides, in part, that under an accrual method of accounting...

...accruing the commission on the sale or purchase. Section 451 of the Internal Revenue Code of 1954 provides that the amount of any item of gross income shall...be properly accounted for as of a different period. Section 1.451-1 of the Income Tax Regulations provides, in pertinent part, that under the accrual method...

...1, 1972, and December 1, 1972), that he received in 1973. Section 451 of the Code provides, in part, that the amount of any item of gross income shall...be properly accounted for as of a different period. Section 105 (a) of the Code sets forth the general rule that, except as otherwise provided in section...