 BASIS. (a) DEALERS IN PERSONAL PROPERTY. — Under regulations prescribed by the Commissioner with the approval of the Secretary, a person who regularly sells or otherwise disposes of personal property on the installment plan may return as income therefrom...  Reports of the Tax Court of the United States - Page 172by United States. Tax Court - 1965Full view - About this book
 | New York (State) - 1935 - 1272 pages
...and fifty-eight-a, to read as follows: § 358-a. Installment basis. 1. A taxpayer who regularly sells or otherwise disposes of personal property on the...payments actually received in that year which the total profit realized or to be realized when the payment is completed, bears to the total contract... | |
 | United States. Court of Claims - 1936 - 940 pages
...regulations prescribed by the Commissioner with the approval of the Secretary, a person who regularly sells or otherwise disposes of personal property on the installment plan may return as income tnerefrom in any taxable year that proportion of the installment payments actually received in that... | |
 | Philippines - 1986 - 492 pages
...property. — Under regulations prescribed by the Minister of Finance, a person who regularly sells or otherwise disposes of personal property on the...payments actually received in that year which the gross 3756 OFFICIAL GAZETTE 3757 profit realized or to be realized when payment is completed, bears to the... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...regulations prescribed by the Commissioner with the approval of the Secretary, a person who regularly sells or otherwise disposes of personal property on the...payments actually received in that year which the total profit realized or to be realized when the payment is completed, bears to the total contract... | |
 | Nathan William MacChesney - 1927 - 960 pages
...regulations prescribed by the Commissioner with the approval of the Secretary a person who regularly sells or otherwise disposes of personal property on the...payments actually received in that year which the total profit realized or to be realized when the payment is completed, bears to the total contract... | |
 | Eric Louis Kohler - 1927 - 618 pages
...prescribed by the Commissioner and with the approval of the Secretary, a person who regularly sells or otherwise disposes of personal property on the...payments actually received in that year which the total profit realized or to be realized when the payment is completed, bears to the total contract... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1032 pages
...commissioner with the approval of the Secretary, a person who regularly sells or otherwise disposes of property on the Installment plan may return as income...Installment payments actually received in that year which ine total profit realized or to be realized when the payment is completed, bears to the total contract... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1034 pages
...the approval of the Secretary, a person who sells or otherwise disposes of property (whether real or personal property) on the installment plan may return...therefrom in any taxable year that proportion of the instalment payments actually received in that year which the total profit realized or to be realized... | |
 | United States - 1928 - 1164 pages
...regulations prescribed by the commissioner with the approval of the Secretary, a person who regularly sells or otherwise disposes of personal property on the...payments actually received in that year which the total profit realized or to be realized when the payment is completed, bears to the total contract... | |
 | New York (State). State Tax Commission - 1928 - 706 pages
...under the department regulations. Under Chapter 401, a personal income taxpayer who regularly sells or otherwise disposes of personal property on the...payments actually received in that year which the total profit realized, or to be realized when the payment is completed, bears to the total contract... | |
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