 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
 | 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... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 pages
...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 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... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...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...which the taxable year of the taxpayer ends ; and (d) Houns or LIFE OR TERMINABLE INTEREST. — Amount; paii under the laws of any State, Territory.... | |
 | 1940 - 1806 pages
...of the person to whom the payment Is to be made, the amount thereof is not, unless paid, includlble o which a contribution or gift was made and the amount...Print. Off." " National Archives (U.S.)( ! . Print. one-half months thereafter, both the taxpayer and the person to whom the payment Is to be made are... | |
 | United States. Board of Tax Appeals - 1941 - 1356 pages
...of the person to whom the payment Is to be made, the amount thereof is not. unless paid, includlble 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... | |
 | United States - 1965 - 1110 pages
...the person to whom the payment is to be • made, the amount thereof is not, unless paid, ineludible in the gross income of such person for the taxable...with which the taxable year of the taxpayer ends; and (C) If, at the close of the taxable year of the taxpay r or at any time within 2 Vx months thereafter,... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...of the person to whom the payment is to be made, the amount thereof is not, unless paid, ineludible in the gross income of such person for the taxable...with which the taxable year of the taxpayer ends; and Sec. 24. (c) (3) If, at the close of the taxable year of the taxpayer or at any time within two and... | |
 | United States. Internal Revenue Service - 1944 - 358 pages
...payment is to be made, the amount thereof is not, unless paid, ineludible in the gross income of euch person for the taxable year in which or with which the taxable year of the taxpayer ends; and 12. Taxes.—Enter and explain ¡n Schedule G taxes imposed upon the estate or trust and paid or accrued... | |
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