 | New York (State) - 1920 - 1190 pages
...which received by the taxpayer, unless, under the methods of accounting permitted in this article, any such amounts are to be properly accounted for as of a different period ; but H .IBS, § 2. Sections three hundred and sixty-five and three hundred •dd'»d bv and sixty-nine... | |
 | United States. Court of Claims - 1924 - 792 pages
...by the taxpayer, unless under methods of accounting permitted under subdivision (b) of section 212, any such amounts are to be properly accounted for as of a different period ; but — "(b) Does not include the following items, which shall be exempt from taxation under this... | |
 | United States. Department of Justice - 1922 - 710 pages
...by the taxpayer, unless, under methods of accounting permitted under subdivision (b) of section 212, any such amounts are to be properly accounted for as of a different period." The State Constitution of Texas provides: " Art. VII, sec. 19, Constitution 1845 : All property both... | |
 | Robert Hiester Montgomery - 1920 - 1304 pages
...received by the taxpayer, and deductions taken accordingly, unless in order clearly to reflect income ket value '"Section 232 makes section 212 applicable to corporations. ''[Former Procedure] The law of 1909 measured... | |
 | Alabama - 1919 - 1476 pages
...in which received by the taxpayer, unless under the methods of accounting permitted in this 376 act any such amounts are to be properly accounted for as of a different period; but (2) does not include the following items which shall be exempt from income tax under this act;... | |
 | Henry Montefiore Powell - 1919 - 708 pages
...which received by the taxpayer, unless, under the methods of accounting permitted in this article, any such amounts are to be properly accounted for as of a different period; but* (Source: Fed. Rev. Act 1918, § 213-o. See also § 350-8, supra — Dividends.) Income accruing... | |
 | George Edwin Holmes - 1919 - 1048 pages
...by the taxpayer, unless, under methods of accounting permitted under subdivision (b) of section 212, any such amounts are to be properly accounted for as of a different period; but (bi Does not include the following items, which shall be exempt from taxation under this title:... | |
 | New York (N.Y.). Tax Commission - 1919 - 106 pages
...which received by the taxpayer, unless, under the methods of accounting permitted in this article, any such amounts are to be properly accounted for as of a different period ; but 2. Does not include the following items which shall be exempt from taxation under this article:... | |
 | Guaranty Trust Company of New York - 1919 - 664 pages
...by the taxpayer, unless, under methods of accounting permitted under subdivision (b) of section 212, any such amounts are to be properly accounted for as of a different period; but (b) Does not include the following items, which shall be exempt from taxation under this'title:... | |
 | National City Company, United States - 1919 - 104 pages
...taxpayer, unless, under methods of accounting permitted under subdivision (b) of Section 212 (par 46-47) any such amounts are to be properly accounted for as of a different period; but 50. (b) Does not include the following items, which shall be exempt from taxation under this title... | |
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The amount of all items of gross income shall be included in the gross income for the taxable year in which received by the taxpayer, unless, under methods of accounting permitted under section 41, any such amounts are to be properly accounted for as... 
