 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 584by United States. Tax Court - 1984Full view - About this book
 | United States. Bureau of Internal Revenue - 1920 - 346 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... | |
 | New York (State) - 1921 - 324 pages
...beneficiaries thereof, whether as distributed or as distributable shares. 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... | |
 | Irving National Bank, New York - 1921 - 140 pages
...shares. (8) Gains or profits and income derived from any source whatever. The foregoing items must be included in the gross income for the taxable year...which received by the taxpayer, unless, under the methods of accounting permitted in this law, any such accounts are to be properly accounted for as... | |
 | United States. Bureau of Internal Revenue - 1921 - 778 pages
...profit, or sains 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 amounting permitted under subdivision (b) of section 212. auy such amounts are to be properly... | |
 | Rex Frye - 1921 - 350 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... | |
 | United States - 1921 - 642 pages
...source whatever. 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...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... | |
 | National City Company - 1921 - 104 pages
...I whatever. 55 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...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... | |
 | United States. Internal Revenue Service - 1921 - 348 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... | |
 | United States. Department of Justice - 1922 - 708 pages
...profit or gains or profits and income derived from any source whatever. The amount of nil 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 l;e properly... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 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... | |
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