 | Louisiana (State). Assessment and Taxation Commission - 1921 - 294 pages
...business carried on for gain or 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 of the income year in which received by the taxpayer, unless, under the methods of accounting permitted... | |
 | Alzada Comstock - 1921 - 260 pages
...business carried on for gain or 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 of the income year in which received by the taypayer, unless, under the methods of accounting permitted... | |
 | United States. Internal Revenue Service - 1921 - 348 pages
...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... | |
 | United States. Department of Justice - 1922 - 708 pages
...business carried on for gain or profit, or gains or profits and income derived from any source whatever. The amount of all such items shall be included in...methods of accounting permitted under subdivision (I) of section 212, any such amounts are to be properly accounted for as of a different period. * *... | |
 | James Hinton Pou - 1922 - 1032 pages
...business carried on for gain or 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 of the income year in which received by the taxpayer, unless, under the methods of accounting permitted... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 pages
...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... | |
 | North Dakota - 1923 - 634 pages
...derived from any source whatever. The amount of all such items shall be included in gross income of the taxable year in which received by the taxpayer...unless under methods of accounting permitted under this act any such amounts are to be properly accounted for as of a different period. (2) The term "gross... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...the statute for definitions of "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... | |
 | 1924 - 1096 pages
...source whatev<jr. The amount of all such items (except as provided in subdivision [e] of section 201) shall be included in the gross income for the taxable...under subdivision (b) of section 212, any such amounts «re to be properly accounted for as of a different period." Section 212 (Comp. St. Ann. Supp. 1923,... | |
 | North Carolina - 1925
...business carried on for gain or 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 of the income year in which received by the taxpayer, unless, under the methods of accounting permitted... | |
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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 11, any such amounts are to be properly accounted... 
