 If, by reason of the method of accounting of the person to whom the payment is to be made, the amount thereof is not, unless paid, includible in the gross income of such person for the taxable year in which or with which! the taxable year of the taxpayer...  Reports of the Tax Court of the United States - Page 391by United States. Tax Court - 1958Full view - About this book
 | California - 1941 - 1052 pages
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 | United States. Internal Revenue Service - 1951 - 530 pages
...of the person to whom the payment ¡s to be made, the amount thereof is not, unless paid, ineludible in the gross income of such person for the taxable...year of the taxpayer or at any time within two and one-half months thereafter, both the taxpayer and the person to whom the payment is to be made are... | |
 | 1953 - 1028 pages
...Income of Mich person for the taxable yen г In which or with which the luxitttlt* yenr of the taxpnycr ends; and (3) If, at the close of the taxable year of the taxpayer or at any time within two and one-half months thereafter, "both the taxpayer and the person to wtir>iti the pnynn'nt is tu Ы- mnde... | |
 | 1954 - 766 pages
...taxable year ia which or with which the taxable year of (he taxpayer ends; and 43) If, at the elote of the taxable year of the taxpayer or at any time within two end one-half months thereafter, both the taxpayer and the person to whom the payment ii ю be made... | |
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