Search Images Maps Play YouTube News Gmail Drive More »
Sign in
Books Books
" The amount of all such items (except as provided in subdivision (e) of Section 201) shall be included in the gross income for the taxable year in which received by the taxpayer, unless, under methods of accounting permitted under subdivision (b) of Section... "
Treasury Decisions Under Internal Revenue Laws of the United States - Page 871
by United States. Internal Revenue Service, United States. Office of Commissioner of Internal Revenue - 1922
Full view - About this book

Cases Decided in the Court of Claims of the United States, Volume 64

United States. Court of Claims - 1928 - 766 pages
...of 1918, 40 Stat. 1057, 1065, being in force in 1919, is as follows: "The amount of all such items shall be included in the gross income for the taxable...properly accounted for as of a different period." This act is unambiguous. It makes receipts a part of the gross income " for the taxable year in which...
Full view - About this book

Official Opinions of the Attorneys General of the United States: Advising ...

United States. Department of Justice - 1922 - 710 pages
...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 the taxable...properly accounted for as of a different period." The State Constitution of Texas provides: " Art. VII, sec. 19, Constitution 1845 : All property both...
Full view - About this book

Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 664 pages
...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 the taxable...following items, which shall be exempt from taxation under this'title: (1) The proceeds of life insurance policies paid upon the death of the insured to individual...
Full view - About this book

Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1048 pages
...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,...properly accounted for as of a different period; but (bi Does not include the following items, which shall be exempt from taxation under this title: (1)...
Full view - About this book

United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 pages
...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 the taxable...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)...
Full view - About this book

Report for the Year Ending ...

New York (N.Y.). Tax Commission - 1919 - 106 pages
...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 the taxable...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...
Full view - About this book

Acts of the General Assembly of the State of Alabama

Alabama - 1919 - 1476 pages
...on for gain or profit, and the income derived from any source whatever. The amount of all such items shall be included in the gross income for the taxable...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...
Full view - About this book

Taxation of Corporations and Personal Income in New York

Henry Montefiore Powell - 1919 - 708 pages
...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 the taxable...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...
Full view - About this book

Federal Income Tax and Its Relation to Real Property: Prepared on Behalf of ...

Real Estate Board of New York - 1920 - 104 pages
...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 the taxable...period; but (b) Does not include the following items, whith shall be exempt from taxation under this title: (1) The proceeds of life insurance policies paid...
Full view - About this book

The Federal Statutes Annotated: Containing All the Laws of the ..., Volume 2

United States - 1920 - 1054 pages
...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 the taxable...properly accounted for as of a different period ; but (b) Docs not include the following items, which shall be exempt from taxation under this title : (1) The...
Full view - About this book




  1. My library
  2. Help
  3. Advanced Book Search
  4. Download EPUB
  5. Download PDF