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" Secretary, a person who regularly sells or otherwise disposes of personal property on the installment plan may return as income therefrom in any taxable year that proportion of the installment payments actually received in that year which the gross profit... "
Reports of the U.S. Board of Tax Appeals - Page 211
by United States. Board of Tax Appeals - 1934
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Cases Decided in the United States Court of Claims, Volume 80

United States. Court of Claims - 1936
...212 (d) of the Revenue Act of 1926 provides that " Under regulations prescribed by the Commissioner with the approval of the Secretary, a person who regularly...property on the installment plan may return as income tnerefrom in any taxable year that proportion of the installment payments actually received in that...
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Revenue Revision 1927-28: Hearings Before the Committee on Ways and Means ...

United States. Congress. House. Committee on Ways and Means - 1927 - 1014 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...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 247 pages
...INSTALMENT 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 be) in accordance with the method of accounting regularly employed in keeping the books of such taxpayer;...
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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - 1931 - 491 pages
...same in all of these cases, the same rule is uniformly applicable. The general rule prescribed is that a person who regularly sells or otherwise disposes of personal property on the installment plan, whether or not title remains in the vendor until the property is fully paid for, may return as income...
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Revenue Revision, 1932, Hearings ... Seventy-second Congress, 1st Session ...

United States. Congress. House. Committee on Ways and Means - 1932 - 1237 pages
...under the law while he lived. Section 44 (a) and (b), revenue act of 1928, provides: "The taxpayer may return as income therefrom in any taxable year...payments actually received in that year which the gross profit realized or to be realized when payment is completed bears to the total contract price."...
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Revenue Revision, 1932, Hearings ... Seventy-second Congress, 1st Session ...

United States. Congress. House. Committee on Ways and Means - 1932 - 1237 pages
...that article. Section 44 (a) and section 44 (b) of the revenue act of 1928 provide that the taxpayer may return as income therefrom in any taxable year...that proportion of the installment payments actually ceived in that year wnieh the gross profit realized or to be real when payment is completed, bears...
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1933 - 423 pages
...same in all of these cases, the same rule is uniformly applicable. The general rule prescribed is that a person who regularly sells or otherwise disposes of personal property on the installment plan, whether or not title remains in the vendor until the property is fully paid for, may return as income...
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 466 pages
...same in all of these cases, the same rule is uniformly applicable. The general rule prescribed is that a person who regularly sells or otherwise disposes of personal property on the installment plan, whether or not title remains in the vendor until the property is fully paid for, may return as income...
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Comparison of the Revenue Acts of 1934 and 1936

United States, United States. Congress. House. Committee on Ways and Means - 1936 - 290 pages
...INSTALLMENT BASIS. (a) DEALEBS iisr PEESONAL PEOPEETY. Under regulations prescribed by the Commissioner with the approval of the Secretary, a person who regularly...payments actually received in that year which the gross profit realized or to be realized when payment is completed, bears to the total contract price....
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1936 - 566 pages
...same in all of these cases, the same rule is uniformly applicable. The general rule prescribed 's that a person who regularly sells or otherwise disposes of personal property on the installment plan, whether or not title remains in the Tendor until the property is fully paid for, may return as income...
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