Search Images Maps Play YouTube News Gmail Drive More »
Sign in
Books Books
" The amount of all such items shall be included in the gross income for the taxable year in which received by the taxpayer, unless, under methods of accounting permitted under subdivision (b) of section 212, any such amounts are to be properly accounted... "
Reports of the Tax Court of the United States - Page 584
by United States. Tax Court - 1984
Full view - About this book

Cases Decided in the Court of Claims of the United States, Volume 58

United States. Court of Claims - 1924 - 792 pages
...profit, or gains or profits and income derived from any source whatever. The amount of all such items shall be included in the gross income for the taxable...year in which received by the taxpayer, unless under methods of accounting permitted under subdivision (b) of section 212, any such amounts are to be properly...
Full view - About this book

Cases Decided in the Court of Claims of the United States, Volume 66

United States. Court of Claims - 1929 - 868 pages
...negatived by the language of the statute, section 213, supra, which provides that gains, profits, and income shall be included in the gross income for the taxable year in which received by the taxpayer. Plaintiff's contention is answered in the cases of Merchants Loan <& Trust Co. v. SmvetanJca, 255 US...
Full view - About this book

Cases Decided in the Court of Claims of the United States, Volume 64

United States. Court of Claims - 1928 - 766 pages
...properly accounted for as of a different period." This act is unambiguous. It makes receipts a part of the gross income " for the taxable year in which received by the taxpayer." Plaintiffs can not claim that the dividend received in 1919 accrued in 1916 if testator kept his book...
Full view - About this book

Acts of the General Assembly of the State of Alabama

Alabama - 1919 - 1476 pages
...on for gain or profit, and the income derived from any source whatever. The amount of all such items shall be included in the gross income for the taxable...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...
Full view - About this book

Report for the Year Ending ...

New York (N.Y.). Tax Commission - 1919 - 106 pages
...profit, or gains or profits and income derived from any source whatever. The amount of all such items shall be included in the gross income for the taxable...which received by the taxpayer, unless, under the methods of accounting permitted in this article, any such amounts are to be properly accounted for...
Full view - About this book

Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1052 pages
...profit, or gains or profits and income derived from any source whatever. The amount of all such items shall be included in the gross income for the taxable...year in which received by the taxpayer, unless, under methods of accounting permitted under subdivision (b) of section 212, any such amounts are to be properly...
Full view - About this book

United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 pages
...profit, or gains or profits and income derived from any source whatever. The amount of all such items shall be included in the gross income for the taxable...year in which received by the taxpayer, unless, under methods of accounting permitted under subdivision (b) of Section 212 (par 46-47) any such amounts are...
Full view - About this book

Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 664 pages
...profit, or gains or profits and income derived from any source whatever. The amount of all such items shall be included in the gross income for the taxable...year in which received by the taxpayer, unless, under methods of accounting permitted under subdivision (b) of section 212, any such amounts are to be properly...
Full view - About this book

Income Tax Law: Analysis and Comment

Harris, Forbes & co., New York - 1919 - 164 pages
...profit, or gains or profits and income derived from any source whatever. nhe amount of all such items shall be included in the gross income for 'the taxable year in which received by the taxpayer, unless, uniler methods of accounting permitted under subdivision (b) of section 212, any such amounts are to...
Full view - About this book

Prentice-Hall Tax Service for 1919, Issues 1-32

Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 428 pages
...200 of the statute for definitions of "paid," "paid or accrued," and "paid or incurred." All items of gross income shall be included in the gross income for the taxable year in which they are received by the taxpayer, and deductions taken accordingly, unless in order clearly...
Full view - About this book




  1. My library
  2. Help
  3. Advanced Book Search
  4. Download EPUB
  5. Download PDF