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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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The President's 1978 Tax Reduction and Reform Proposals: Hearings Before the ...

United States. Congress. House. Committee on Ways and Means - 1978 - 6343 pages
...relating to the taxable year of inclusion of an item of gross income. Section 451 provides, in part, that: The amount of any item of gross income shall be included in the gross income for the taxable year ui which received by the taxpayer, unless, under the method of accounting used in computing taxable...
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Confirmation Hearings on Federal Appointments: Hearings Before the ..., Part 4

United States. Congress. Senate. Committee on the Judiciary - 1989
...above with respect to cash basis taxpayers, is found in Section 451 (a) wherein it is stated that: "The amount of any item of gross income shall be included in the gross income fcr the taxable year in which received by the taxpayer, unless, under the method of accounting used...
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Stealth Compensation of Corporate Executives: Federal Treatment of ..., Volume 4

United States. Congress. Senate. Committee on Governmental Affairs. Subcommittee on Oversight of Government Management - 1992 - 190 pages
...whatever source derived, except as otherwise provided by law. Section «SI of the Code states that the amount of any item of gross income shall be included in the grots income for the taxable year in which received by the taxpayer, unlesa. under the method of accounting...
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Seidman's Legislative History of Federal Income and Excess Profits ..., Volume 1

Jacob Stewart Seidman - 2003 - 1844 pages
...Additional Material: 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...the taxable year in which received by the taxpayer. * * * Committee Hearings 1961 Act Hearings — Senate Finance Committee. — Taxing income of foreign...
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United States Statutes at Large

United States Department of State - 1939
...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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