...services rendered. Section 45 1 of the code provides, in part, that the amount of any 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...

...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...

...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...

...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 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...

...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...

...forfeiture by the borrower. Section 451 (a) of the Code 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...

...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...

...or use of or Interest In such property ; also from Interest, rent, dividends, partnership profits, securities, or the transaction of any business carried...or profit, or gains or profits and Income derived from any source whatever. * Sec. 8023. Deductions from yrosi income. In computing net Income there...