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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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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1978
...dividends accrue under normal tax treatment. Section 451 (a) of the Code sets forth the general rule 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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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1979
...deferred contract arrangement. LAW AND ANALYSIS Section 451 (a) of the Internal Revenue Code provides that the amount of any item of gross income shall be included in gross income for the year in which received by the taxpayer, unless, under the method of accounting...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1972
...annual income from the investments of the trust corpus. Section 45 1 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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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1976
...the tips are actually received by the employee. Section 451 (a) 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. However, section 451 (c) provides...
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Reports of the United States Tax Court, Volume 59

United States. Tax Court - 1972
...different period. inclusion in the grantor's taxable income. In pertinent part, that section provides that: "The amount of any item of gross income shall be included...the taxable year in which received by the taxpayer." This means that the gains here in dispute are taxable to petitioner in 1968, when they were realized...
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The Code of Federal Regulations of the United States of America

1972
...inclusion. SEC. 451. General rule for taxable year o; Inclusion — (a) General rule. The amount oí any item of gross Income shall be Included in the...received by the taxpayer, unless, under the method oí accounting used in computing taxable Income, such amount Is to be properly accounted íor as oí...
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The Code of Federal Regulations of the United States of America

1974
...inclusion. Sic. 461. General rule for taxable year o/ inclusion — , a) General rule. The «mount of any Item of gross Income shall be Included in the gross Income for the taxable year lu which received by the taxpayer, unless, under the method of accounting used In computing taxable...
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Code of Federal Regulations

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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Code of Federal Regulations

1968
...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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Alternative Mortgage Instruments Research Study, Volumes 1-2

United States. Federal Home Loan Bank Board - 1977
...amount thereof can be determined with reasonable accuracy. Section 451 (a) of the Code provides that the amount of any item of gross income shall be included...the taxable year in which received by the taxpayer, E-3 unless, under the method of accounting used in computing taxable income, such amount is to be properly...
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