 For purposes of paragraphs (1), (2). and (3), a taxpayer on the accrual basis shall be deemed to have made a payment on the last day of the year of accrual If the payment is on account of such taxable year and is made not later than the time prescribed...  Reports of the Tax Court of the United States - Page 862by United States. Tax Court - 1961Full view - About this book
 | United States - 1953 - 1744 pages
...the contribution or compensation is paid. (E) For the purposes of subparagraphs (A), (B>. and (C), nd (B) no distribution under the liquidation was made...corporation beginning after December 31, 1935; and either (F) If amounts are deductible under subparagraphs (A) and (C) , or (B) and (C) , or (A) , (B) , and... | |
 | United States - 1965 - 1110 pages
...compensation is paid. (6) Taxpayers on accrual basis. For purposes of paragraphs (1) , (2) , and (3) , a taxpayer on the accrual basis shall be deemed to...payment is on account of such taxable year and is made not later than the time prescribed by law for filing the return for such taxable year (including extensions... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...the contribution or compensation is paid. (E) For the purposes of subparagraphs (A), (B), and (C), a taxpayer on the accrual basis shall be deemed to...days after the close of the taxable year of accrual. (P) If amounts are deductible under subparagraphs (A) and (C), or (B) and (C), or (A), (B), and (C),... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...the contribution or compensation is paid. (E) For the purposes of subparagraphs (A), (B), and (C), a taxpayer on the accrual basis shall be deemed to...days after the close of the taxable year of accrual. (F) If amounts are deductible under subparagraphs (A) and (C), or (B) and (C), or (A), (B),and (C),... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...the contribution or compensation is paid. (E) For the purposes of subparagraphs (A), (B), and (C), a taxpayer on the accrual basis shall be deemed to...days after the close of the taxable year of accrual. (F) If amounts are deductible under subparagraphs (A) and (C) , or (B) and (C) , or (A) , (B) , and... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...the contribution or compensation is paid. (E) For the purposes of subparagraphs (A), (B), and (C), a taxpayer on the accrual basis shall be deemed to...days after the close of the taxable year of accrual. (F) If amounts are deductible under subparagraphs (A) and (C), or (B) and (C), or (A), (B),and (C),... | |
 | 1954 - 1486 pages
...the contributIon or compensation Is paid. (E) For the purposes of subparagraphs (A), (B) , and (C) , a taxpayer on the accrual basis shall be deemed to...made within sixty days after the close of the taxable yeas of accrual. (F) If amounts are deductible under subparagraphs (A) and (C) , or (B) and (C) , or... | |
 | 1959 - 1584 pages
...compensation is paid. (6) Taxpayers on accrual basis. For purposes of paragraphs (1), (2). and (3), a taxpayer on the accrual basis shall be deemed to...payment is on account of such taxable year and is made not later than the time prescribed by law for filing the return for such taxable year (Including extensions... | |
 | 1976 - 412 pages
...compensation Is paid. (6) Taxpayer» on accrual oasis, for purposes of paragraphs (1), (2), and (3), a taxpayer on the accrual basis shall be deemed to...payment is on account of such taxable year and Is made not later than the time prescribed by law for filing the return for such taxable year (Including extensions... | |
 | 2000 - 808 pages
...Act of 1974, provides that for purposes of paragraphs (1), (2), and (3) of section 404(a), a taxpayer shall be deemed to have made a payment on the last day of the preceding taxable year if the payment is on account of such taxable year and is made not later than... | |
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