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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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Income Tax Procedure

Robert Hiester Montgomery - 1920
...200 of the statute for definitions of "paid," "paid or accrued," and "paid or incurred."18 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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United States Reports: Cases Adjudged in the Supreme Court, Volume 282

United States. Supreme Court - 1931
...or profits and income derived from any source whatever." The amount of all such items is required to be included in the gross income for the taxable year in which received by the taxpayer, unless they may be properly accounted for on the accrual basis under § 212 (b). See United States v. Anderson,...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 282

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1931
...or profits and income derived from any source whatever." The amount of all such items is required to be included in the gross income for the taxable year in which received by the taxpayer, unless they may be properly accounted for on the accrual basis under § 212 (b). See United States v. Anderson,...
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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - 1931 - 491 pages
...consistency. See section 48 for definitions of " 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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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1933 - 423 pages
...consistency. See section 48 for definitions of " 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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Cases Decided in the United States Court of Claims, Volume 76

United States. Court of Claims - 1933
...accounting, and in line with the statute above quoted, they did return the profits from this sale ' in the gross income for the taxable year in which received by the taxpayer ', proportioning the profit in accordance with the quoted regulation. Conceding, for the argument,...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 292

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1934
...the Commissioner it is said— The Revenue Act directs that the amount of all such (specified) items shall be included in the gross income for the taxable year in which received by the taxpayer. The word " received," as applied to dividends, is not entirely clear since there are different times...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1959
...general rule for taxable year of inclusion. SEC. 451. General rule for taxable year of inclusion — ;a) General rule. The amount of any item of gross income...taxpayer, unless, under the method of accounting used in ccmputing taxable income, such amount is to be properly accounted for as of a different period. (b)...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1974
...general rule for taxable year of inclusion. SEC. 451. General rule for taxable year o) Inclusion — ,a) General rule. The amount of any item of gross Income shall be Included In the gross Income (or the taxable year In which received by the taxpayer, unless, under the method of accounting used...
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The Code of Federal Regulations of the United States of America

1949
...consistency. See section 48 for definitions of "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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