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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 212, any such amounts are to be properly accounted... "
Reports of the Tax Court of the United States - Page 584
by United States. Tax Court - 1984
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 143 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...
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Income Tax Accounting

John F. Sherwood - 1925 - 205 pages
...unless all items of gross income and all deductions are treated with reasonable consistency. 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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Reports of the U.S. Board of Tax Appeals, Volume 1

United States. Board of Tax Appeals - 1926
...• * 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 Z1Z, any »uch amounts are to be properly...
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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 27

United States. Internal Revenue Service - 1926
...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 laxpayer. * * * The word "derived," as used in the section supra, is unquestionably synonymous with...
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Report of the Joint Committee on Internal Revenue Taxation

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927
...see section 22 (c). SEC. 42. PERIOD IN WHICH ITEMS OF GROSS INCOME INCLUDED. The amount of all items of gross income shall be included in the gross income...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...
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Reports of the U.S. Board of Tax Appeals, Volume 3

United States. Board of Tax Appeals - 1927
...1917 and 1919. Section 213 (a) of the Revenue Act of 1918 provides in part that •rains, profits, and income * * * shall be included In the gross Income...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...
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Reports of the U.S. Board of Tax Appeals, Volume 7

United States. Board of Tax Appeals - 1928
...term "gross Income" — • * * The amount of all such items shall be included in the gross lucome 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...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 247 pages
...(b) and (d) of section 212 or in section 226. * * * SEC. 213. (a) * * * The amount of all such items shall be included in the gross income for the taxable year in which reeeived by the taxpayer, unless, under methods of accounting permitted under subdivision (b)...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 278

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1929
...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...
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Reports of the U.S. Board of Tax Appeals, Volume 12

United States. Board of Tax Appeals - 1929
...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 * * *. We can not escape the conclusion that the foregoing provision would require all royalties received...
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