...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 953, any such amounts are to be properly...

...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...

...(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)...

...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...

...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...

...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...

...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...

...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,...

...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,...

...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...