 | United States. Court of Claims - 1930 - 854 pages
...credited to the account of or set apart for a taxpayer and which may be drawn upon by him at any time is subject to tax for the year during which so credited...receipt in such a case the income must be credited to the taxpayer without any substantial limitation or restriction as to the time or manner of payment... | |
 | United States. Court of Claims - 1937 - 710 pages
...credited to the account of or set apart for a taxpayer and which may be drawn upon by him at any time is subject to tax for the year during which so credited...although not then actually reduced to possession. And in Article 52 of the same Regulations it is stated: "dividends on corporate stock are subject to... | |
 | United States. Court of Claims - 1925 - 828 pages
...taxpayer and which may be drawn upon at any time is subject to tax for the year during which it is so credited or set apart. Although not then actually reduced to possession, it also appears that there was sufficient assets in the hands of the executors to have paid the $150,000... | |
 | Robert Hiester Montgomery - 1920 - 1304 pages
...credited to the account of or set apart for a taxpayer and which may be drawn upon by him at any time is subject to tax for the year during which so credited...receipt in such a case the income must be credited to the taxpayer without any substantial limitation or restriction as to the time or manner of payment... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 pages
...credited to the account of or set apart for a taxpayer and which may be drawn upon by him at any time is subject to tax for the year during which so credited...receipt in such a case the income must be credited to the taxpayer without any substanial limitation or restriction as to the time or manner of payment... | |
 | Guaranty Trust Company of New York - 1919 - 664 pages
...credited to the account of or set apart for a taxpayer, and which may be drawn against by him at any time, is subject to tax for the year during which so credited or set apart. In order to constitute receipt it is necessary in such cases for the income to be credited without... | |
 | Henry Montefiore Powell - 1919 - 708 pages
...credited to the account of or set apart for a taxpayer and which may be drawn upon by Mm at any time is subject to tax for the year during which so credited or set apart (unless previously accrued by the taxpayer and included in his return of income), although not then... | |
 | George Edwin Holmes - 1920 - 1186 pages
...credited to the account of or set apart for a taxpayer and which may be draAvn upon by him at any time is subject to tax for the year during which so credited...receipt in such a case the income must be credited to the taxpayer without any substantial limitation or restriction as to the time or manner of payment... | |
 | United States. Bureau of Internal Revenue - 1920 - 346 pages
...credited to the account of or set apart for a taxpayer and which may be drawn upon by him at anytime is subject to tax for the year during which so credited...receipt in such a case the income must be credited to the taxpayer without any substantial limitation or restriction as to the time or manner of payment... | |
 | 1920 - 188 pages
...credited to the account of or set apart for a taxpayer and which may be drawn upon by him at any time is subject to tax for the year during which so credited or set apart (unless previously accrued by the taxpayer and included in his return of income), although not then... | |
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Income which Is credited to the account of or set apart for a taxpayer and which may be drawn upon by him at any time is subject to tax for the year during which so credited or set apart, although not then actually reduced to possession. 
