 To constitute receipt In such a case the income must be credited or set apart to the taxpayer without any substantial limitation or restriction as to the time or manner of payment or condition upon which payment is to be made, and must be made available...  Reports of the Tax Court of the United States - Page 498by United States. Tax Court - 1957Full view - About this book
 | United States. Court of Claims, Audrey Bernhardt - 1957 - 904 pages
...for the year during which so credited or set apart, although not then actually reduced to possession. To constitute receipt in such a case the income must...manner of payment or condition upon which payment is to be made, and must be made available to him so that it may be drawn at any time, and ite receipt... | |
 | United States. Court of Claims - 1930 - 854 pages
...for the year during which so credited or set apart although not then actually reduced to possession. To constitute receipt in such a case the income must be credited to the taxpayer without any substantial limitation or restriction as to the time or manner of payment... | |
 | Guaranty Trust Company of New York - 1919 - 664 pages
...set apart. In order to constitute receipt it is necessary in such cases for the income to be credited without any substantial limitation or restriction...manner of payment or condition upon which payment is to be made, and where book entries are made they should indicate an absolute transfer from one account... | |
 | Henry Montefiore Powell - 1919 - 708 pages
...(See also letter to Certified Audit Co. of America, signed by Dep. Com. Speer, dated April 30, 1918.) To constitute receipt in such a case the income must be credited to the taxpayer without any substantial limitation or restriction as to the time or manner of payment... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 pages
...for the year during which so credited or set apart, although not then actually reduced to possession. To constitute receipt in such a case the income must be credited to the taxpayer without any substanial limitation or restriction as to the time or manner of payment... | |
 | George Edwin Holmes - 1920 - 1186 pages
...for the year during which so credited or set apart, although not then actually reduced to possession. To constitute receipt in such a case the income must be credited to the taxpayer without any substantial limitation or restriction as to the time or manner of payment... | |
 | 1920 - 188 pages
...the taxpayer and included in his return of income), although not then actually reduced to possession. To constitute receipt in such a case the income must be credited to the taxpayer without any substantial limitation or restriction as to the time or manner of payment... | |
 | United States. Bureau of Internal Revenue - 1920 - 346 pages
...for the year during which so credited or set apart, although not then actually reduced to possession. To constitute receipt in such a case the income must be credited to the taxpayer without any substantial limitation or restriction as to the time or manner of payment... | |
 | Irving National Bank, New York - 1921 - 140 pages
...apart, although not actually reduced to possession. To constitute receipt the income must be credited without any substantial limitation or restriction...payment, or condition upon which payment is made. A book entry, if made, should indicate an absolute transfer from one account to another. If the income... | |
 | United States. Bureau of Internal Revenue - 1921 - 778 pages
...contention. Article 53 of Regulations 45, dealing with constructive receipt, reads, in part, as follows : to the taxpayer without any substantial limitation or restriction as to the time or nniuner of pnyinent or condition u[«>n which payment is to be made. In the instant case the dividend... | |
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