| National City Company, United States - 1919 - 104 pages
...business carried on for gain or profit, or gains or profits and income derived from any source whatever. The amount of all such items shall be included in...accounting permitted under subdivision (b) of Section 212 (par 46-47) any such amounts are to be properly accounted for as of a different period; but 50. (b)... | |
| Alabama - 1919 - 1476 pages
...transaction of any business carried on for gain or profit, and the income derived from any source whatever. The amount of all such items shall be included in...year in which received by the taxpayer, unless under the methods of accounting permitted in this 376 act any such amounts are to be properly accounted for... | |
| New York (N.Y.). Tax Commission - 1919 - 106 pages
...business carried on for gain or profit, or gains or profits and income derived from any source whatever. The amount of all such items shall be included in...year in which received by the taxpayer, unless, under the methods of accounting permitted in this article, any such amounts are to be properly accounted... | |
| Harris, Forbes & co., New York - 1919 - 164 pages
...carried on for gain or profit, or gains or profits and income derived from any source whatever. nhe amount of all such items shall be included in the...taxable year in which received by the taxpayer, unless, uniler methods of accounting permitted under subdivision (b) of section 212, any such amounts are to... | |
| George Edwin Holmes - 1919 - 1048 pages
...business carried on for gain or 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 tie taxable year in which received by the taxpayer, unless, under methods of accounting permitted under... | |
| Henry Montefiore Powell - 1919 - 708 pages
..."paid," "paid or accrued," and "paid or incurred." (ยง 350-6 of State law.) 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 acordingly, unless in order clearly to... | |
| Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 430 pages
...statute for definitions of "paid," "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... | |
| 1919 - 500 pages
...statute for definitions of "paid," "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... | |
| George Edwin Holmes - 1920 - 1186 pages
...profits and income derived from any source whatever. The amount of all such items shall be include* in the gross income for the taxable year in which...such amounts are to be properly accounted for as of i different period; but (b) Does not include the following items, which shall be exempt from taxation... | |
| Harris, Forbes & Co., New York - 1920 - 110 pages
...business carried on for gain or profit, or gains or profits and income derived from any source whatever. The amount of all such items shall be included in...year in which received by the taxpayer, unless, under the methods of accounting permitted in this article, any such amounts are to be properly accounted... | |
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