 | New York (State) - 1935 - 1272 pages
...as follows: § 358-a. Installment basis. 1. A taxpayer who regularly sells or otherwise disposes of personal property on the installment plan may return...payment is completed, bears to the total contract price. In the case (1) of a casual sale or other casual disposition of personal property (other than property... | |
 | United States. Court of Claims - 1936 - 940 pages
...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...payment is completed, bears to the total contract price. In the case (1) of a casual sale or other casual disposition of personal property for a price exceeding... | |
 | Philippines - 1986 - 492 pages
...regulations prescribed by the Minister of Finance, a person who regularly sells or otherwise disposes of personal property on the installment plan may return...payments actually received in that year which the gross 3756 OFFICIAL GAZETTE 3757 profit realized or to be realized when payment is completed, bears... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...Commissioner with the approval of the Secretary, a person who regularly sells or otherwise disposes of personal property on the installment plan may return...payment is completed, bears to the total contract price. In the case (1) of a casual sale or other casual disposition of personal property for a price exceeding... | |
 | Nathan William MacChesney - 1927 - 960 pages
...Commissioner with the approval of the Secretary a person who regularly sells or otherwise disposes of personal property on the installment plan may return...payment is completed, bears to the total contract price. In the case (1) of a casual sale or other casual disposition of personal property for a price exceeding... | |
 | Eric Louis Kohler - 1927 - 618 pages
...Commissioner and with the approval of the Secretary, a person who regularly sells or otherwise disposes of personal property on the installment plan may return...payment is completed, bears to the total contract price. In the case (1) of a casual sale or other casual disposition of personal property for a price exceeding... | |
 | Nathan William MacChesney - 1927 - 960 pages
...transactions included in class (1) in article 44 the vendor may return as income from such transactions in any taxable year that proportion of the installment...the total profit realized or to be realized when the property is paid for bears to the total contract price. If for any reason the purchaser defaults in... | |
 | 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... | |
 | New York (State). Legislature - 1928 - 1122 pages
...regulations. Under Chapter 401, a personal income taxpayer who regularly sells or otherwise disposes of personal property on the installment plan may return...payment is completed, bears to the total contract price. The chapter provides also for returns on the same basis in the case of a casual sale of personal property... | |
 | New York (State). State Tax Commission - 1928 - 706 pages
...regulations. Under Chapter 401, a personal income taxpayer who regularly sells or otherwise disposes of personal property on the installment plan may return...payment is completed, bears to the total contract price. The chapter provides also for returns on the same basis in the case of a casual sale of personal property... | |
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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... 
