 | United States. Court of Claims - 1936 - 940 pages
...property on the installment plan may return as income tnerefrom in any taxable year that proportion of the installment payments actually received in that...disposition of personal property for a price exceeding $1,000, or (2) of a sale or other disposition of real property, if in either case the initial payments... | |
 | Philippines - 1986 - 492 pages
...completed, bears to the total contract price. (b) Sales of realty and casual sales of personality. — In the case (1) of a casual sale or other casual disposition of personal property (other than property of a kind which would properly be included in the inventory of the taxpayer if... | |
 | Eric Louis Kohler - 1927 - 618 pages
...property on the installment plan may return as income therefrom in any taxable year that proportion of the installment payments actually received in that...disposition of personal property for a price exceeding $1,000, or (2) of a sale or other disposition of real property, if in either case the initial payments... | |
 | Nathan William MacChesney - 1927 - 960 pages
...property on the installment plan may return as income therefrom in any taxable year that proportion of the installment payments actually received in that...disposition of personal property for a price exceeding $1,000, or (2) of a sale or other disposition of real property, if in either case the initial payments... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1034 pages
...property) on the installment plan may return as income therefrom in any taxable year that proportion of the installment payments actually received in that...payment is completed bears to the total contract price. If the taxpayer makes such return on such installment basis, payments received in the taxable year... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1032 pages
...property) on the installment plan may return as income therefrom in any taxable year that proportion of the installment payments actually received in that...payment is completed bears to the total contract price. If the taxpayer makes such return on such installment basis, payments received in the taxable year... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...may report his income on the installment basis, at his option, and include in income the " proportion of the installment payments actually received in that...payment is completed bears to the total contract price." The regulations, basedon the law and its legislative history, provide that in the period subsequent... | |
 | Nathan William MacChesney - 1927 - 960 pages
...article 44 the vendor may return as income from such transactions in any taxable year that proportion of the installment payments actually received in that...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 - 1928 - 1164 pages
...property on the installment plan may return as income therefrom in any taxable year that proportion of the installment payments actually received in that...disposition of personal property for a price exceeding $1,000; or (2) of a sale or other disposition of real property, if in either case the initial payments... | |
 | New York (State). State Tax Commission - 1928 - 706 pages
...property on the installment plan may return as income therefrom in any taxable year that proportion of the installment payments actually received in that...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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... that proportion of the installment 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 price. 
