 | Guaranty Trust Company of New York - 1919 - 664 pages
...under this title, means "paid or accrued" or "paid or incurred," and the terms "paid or incurred" and "paid or accrued" shall be construed according to the method of accounting upon the basis of which the net income is computed under section 212. DIVIDENDS SEC. 201.(a) That the term "dividend"... | |
 | George Edwin Holmes - 1919 - 1048 pages
...under this title, means "paid or accrued" or "paid or incurred," and the terms "paid or incurred" and "paid or accrued" shall be construed according to the method of accounting upon the basis of which the net income is computed under section 212. DIVIDENDS Sec. 201. (a) That the term "dividend"... | |
 | New York (N.Y.). Tax Commission - 1919 - 106 pages
...under this article, means "paid or accrued" or "paid or incurred," and the terms "paid or incurred" and "paid or accrued" shall be construed according to the method of accounting upon the basis of which the net income is computed, under this article. The term "received" for the purpose of the... | |
 | Henry Montefiore Powell - 1919 - 708 pages
...this article. mean* "paid or accrued " or "paid or incurred." and the terms "pnid or incurred" and "paid or accrued " shall be construed according to the method of accounting upon the basis of which the net income is computed, under this article. The term "received" for the purpose of the... | |
 | National City Company, United States - 1919 - 104 pages
...under this title, means "paid or accrued" or "paid or incurred," and the terms "paid or incurred" and "paid or accrued" shall be construed according to the method of accounting upon the basis of which the net income is computed under Section 212 (par. 45-47). DIVIDENDS. 21. SEC. 201. (a) That... | |
 | Alabama - 1919 - 1476 pages
...respect to income tax means paid or accrued or paid or incurred, and the terms "paid or incurred" and "paid or accrued" shall be construed according to the method of accounting on the basis on which the net income is computed under this act. Section 316. IMPOSITION OF INCOME... | |
 | United States - 1920 - 1054 pages
...this title, means " paid or accrued " or " paid or incurred," and the terms " paid or incurred " and " paid or accrued " shall be construed according to the method of accounting upon the basis of which the net income is computed under section 212. [40 Stat. L. 1058.] SEC. 201. Dividends, (a)... | |
 | United States - 1920 - 1052 pages
...'' or currrfa''d °r '" " P&id or incurred." and the terms " paid or incurred " r"p»'<' or ac- and "paid or accrued'' shall be construed according to the method of accounting upon the basis of which the net income is computed under section 212. SEC. 201. (a) That the term "dividend " when... | |
 | Harris, Forbes & Co., New York - 1920 - 110 pages
...under this article, means "paid or accrued" or "paid or incurred," and the terms "paid or incurred" and "paid or accrued" shall be construed according to the method of accounting upon the basis of which the net income is computed, under this article. The term "received" for the purpose of the... | |
 | 1920 - 188 pages
...this article, means " paid or accrued " or " paid or incurred," and the terms "paid or incurred" and "paid or accrued " shall be construed according to the method of accounting upon the basis of which the net income is computed, under this article. The term "received" for the purpose of the... | |
| |
paid or incurred" and' "paid or accrued" shall be construed according to the method of accounting upon the basis of which the net income is computed under this Part. 
