| United States. Tax Court - 1945 - 1344 pages
...whenever there is a basis of calculation by which the amount to be paid may be ascertained. The income need not be paid annually If it is paid periodically ; that is to say, front time to time, whether or not at regular intervals. That the length of time during which the payments... | |
| 1949 - 776 pages
...whenever there is a basis of calculation by which the amount to be paid may be ascertained. The income need not be paid annually if it is paid periodically;...or diminished in accordance with someone's will or with the happening of an event does not make the payments any the less determinable or periodical.... | |
| United States. Supreme Court - 1949 - 974 pages
...Article 143-2 of Treasury Regulations 101, issued under the Revenue Act of 1938, provided: "The income need not be paid annually if it is paid periodically;...or diminished in accordance with someone's will or with the happening of an event does not make the payments any the less determinable or periodical."... | |
| 1969 - 756 pages
...does not, however, necessarily prevent its being fixed or determinable annual or periodical income. That the length of time during which the payments...or diminished in accordance with someone's will or with the happening of an event does not make the payments any the less determinable or periodical.... | |
| 2000 - 1264 pages
...whether payment of that item is made in a series of payments or in a single lump sum. Further, the Income need not be paid annually if it is paid periodically;...time to time, whether or not at regular intervals. The fact that a payment is not made annually or periodically does not, however, prevent it from being... | |
| 1966 - 508 pages
...whenever there is a basis of calculation by which the amount to be paid may be ascertained. The income need not be paid annually if it is paid periodically;...time to time, whether or not at regular intervals. The fact that a payment is not made annually or periodically does not, however, necessarily prevent... | |
| 1995 - 952 pages
...does not, however, necessarily prevent its being fixed or determinable annual or periodical income. That the length of time during which the payments...or diminished in accordance with someone's will or with the happening of an event does not make the payments any the less determinable or periodical.... | |
| 2002 - 1262 pages
...whether payment of that item is made in a series of payments or in a single lump sum. Further, the income need not be paid annually if it is paid periodically;...time to time, whether or not at regular intervals. The fact that a payment is not made annually or periodically does not, however, prevent it from being... | |
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