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 871by United States. Internal Revenue Service, United States. Office of Commissioner of Internal Revenue - 1922Full view - About this book
| 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... | |
| 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... | |
| 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... | |
| 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)... | |
| 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)... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
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