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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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Code of Federal Regulations: Containing a Codification of Documents of ...

1981
...subscription income under the provisions of section 455, such income is includible in gross income for the taxable year in which received by the taxpayer, unless under the method or practice of accounting used in computing taxable income such amount is to be properly accounted...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1972
...subscription income under the provisions of section 455, such income is includible in gross income for the taxable year in which received by the taxpayer, unless under the method or practice of accounting used in computing taxable income such amount is to be properly accounted...
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Code of Federal Regulations: Containing a Codification of Documents of ...

2000
...securities which is required to be recognized due to a failure to meet the requirements under section 1042 shall be included in the gross income for the taxable year in which the gain was realized. If any gain from the sale of qualified securities is not recognized under...
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Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service - 1962
...awards, ^ith certain exceptions not pertinent here. Section 451 of the Code provides, in part, that the amount of any item of gross income shall be included in gross income for the taxable year in which received by the taxpayer, unless, under the method r>f accounting...
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Cases Decided in the United States Court of Claims ... with ..., Volume 127

United States. Court of Claims, Audrey Bernhardt - 1954
...books of such taxpayer * * *. The amount of all items of gross income shall be included in gross income for the taxable year in which received by the taxpayer, unless, under methods of accounting permitted under section 41, any such amounts are to oe properly accounted for...
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Internal Revenue Bulletin

United States. Internal Revenue Service - 1955
...Internal Revenue Code of 1939 provides in part as follows : (n) GENERAL RULE. The amount of nil 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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Cases Decided in the United States Court of Claims ... with ..., Volume 135

United States. Court of Claims, Audrey Bernhardt - 1957
...42. Period in irliii'h Him* of grots income included (a) General rule. "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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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 360

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1959
...USC (1952 ed.) 42, so far as pertinent, provides : "(a) General Rule 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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Internal Revenue Bulletin

United States. Internal Revenue Service - 1962
...awards, with certain exceptions not pertinent here. Section 451 of the Code provides, in part, that the amount of any item of gross income shall be included in gross income for the taxable year in which received by the taxpayer, unless, under the method of accounting...
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Legislative History of the Internal Revenue Code of 1954 ..., Volumes 8-11

Floyd Morse Hubbard, United States. Congress. Joint Committee on Internal Revenue Taxation - 1967 - 1374 pages
...originally read as follows (69A Stat. 152) : "SEC. 451. GENERAL RULE FOR TAXABLE YEAR OF INCLUSION. "(a) GENERAL RULE. -The amount of any item of gross...shall be included in the gross income for the taxable yeur in which received by the taxpayer, unless, under the method of accounting used in computing taxable...
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