...Section 45 1 of the Internal Revenue Code of 1954 provides that the amount of any item of gross income shall be included in the gross income for the taxable...year in which received by the taxpayer unless, under the method of accounting used in computing taxable income, such amount is to be properly accounted...

...included in gross income. Secion 451 (a) of the Code provides that the amount of any item of gross income a h ,8 , _ , the method of accounting used in computing taxable income, such amount is to be properly accounted...

...Section 451 of the Internal Revenue Code of 1954 provides that the amount of any item of gross income shall be included in the gross income for the taxable...year in which received by the taxpayer, unless, under the method of accounting used in computing taxable income, such amount is to be properly accounted...

...except as otherwise provided by law. Section 451 provides that the amount of any item of gross income shall be included in the gross income for the taxable...year in which received by the taxpayer unless, under the method of accounting used in computing taxable income, such amount is to be properly accounted...

...Section 451 (a) of the Internal Revenue Code of 1954 provides that the amount of any item of gross income shall be included in the gross income for the taxable...year in which received by the taxpayer, unless under the method of accounting used in computing taxable income, such amount is to be properly accounted...

...January 1975. Section 451 (a) of the Internal Revenue Code of 1954 provides that any item of gross income shall be included in the gross income for the taxable...year in which received by the taxpayer unless, under the method of accounting used in computing taxable income, such amount is to be properly accounted...

...Section 451 of the Internal Revenue Code of 1954 provides, in part, that the amount of any gross income ۢSv NXo F %>CH ۻ | dz P!MɬطBSn& # C .L v l ލە^ϽB ċ 8ױ )% zsK 2 U )? the method of accounting used in computing taxable income, such amount is to be properly accounted...

...compensation for his services in 1931. Section 42 provides : "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." This means, in general, that a cash basis taxpayer reports income in the year it is received; an accrual...

...provides, in part, The amount of all items of gross Income shall be Included In the gross Income tor 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 of a different period. * * * It cannot...

...TAXABLE YEAR OF INCLUSION. (a) GENERAL RULE. — The amount of any item of gross income shall be ineluded in the gross income for the taxable year in which received by the taxpayer, unless, under the method of accounting used in computing taxable income, such amount is to be properly accounted...