 | Robert Hiester Montgomery - Excess profits tax - 1920 - 1304 pages
...whenever there is a basis of calculation by which the amount to be paid may be ascertained, (b) The income need not be paid annually if it is paid periodically,...or diminished in accordance with someone's will or with the happening of an event does not make the payments any the less determinable or periodical.... | |
 | Henry Montefiore Powell - Corporations - 1919 - 708 pages
...whenever there is a basis of calculation by which the amount to be paid may be ascertained. (6) The income need not be paid annually if it is paid periodically,...or diminished in accordance with someone's will or with the happening of an event does not make the payments any the less determinable or periodical.... | |
 | New York (State) - Administrative courts - 1919 - 520 pages
...It may be paid periodically. The word " periodical " is used in opposition to " annual " and means from time to time, whether or not at regular intervals....or diminished in accordance with someone's will or with the happening of an event, does not make the payments any the less determinable or periodical.... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - Reference - 1919 - 640 pages
...whenever there is a basis of calculation by which the amount to be paid may be ascertained. (b) The income need not be paid annually if it is paid periodically,...to time, whether or not at regular intervals. That length of time during which the payments are to be made may be increased or diminished in accordance... | |
 | George Edwin Holmes - Excess profits tax - 1920 - 1186 pages
...whenever there is a basis of calculation by which the amount to be paid may be ascertained. The income need not be paid annually if it is paid periodically,...may be increased or diminished in accordance with someone 's will or with the happening of an event does not make the payments any the less determinable... | |
 | Income tax - 1920 - 188 pages
...rate. It may be paid periodically. The word "periodical " is used in opposition to " annual " and means from time to time, whether or not at regular intervals....or diminished in accordance with someone's will or with the happening of an event, does not make the payments any the less determinable or periodical.... | |
 | United States. Bureau of Internal Revenue - Excess profits tax - 1920 - 346 pages
...whenever there is a basis of calculation by which the amount to be paid may be ascertained. (6)The income need not be paid annually if it is paid periodically,...that is to say, from time to time, whether or not et regular intervals. That the length of time during which the payments are to be made may be increased... | |
 | United States. Internal Revenue Service - Excess profits tax - 1921 - 348 pages
...whenever there is a basis of calculation by which the amount to be paid may be ascertained. (&) The income need not be paid annually if it is paid periodically,...or diminished in accordance with someone's will or with the happening of an event does not make the payments any the less determinable or periodical.... | |
 | United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...whenever there is a basis of calculation by which the amount to be paid may be ascertained, (b) The income need not be paid annually if it is paid periodically...may be increased or diminished in accordance with some one's will er with the happening of an event does not make the payments any the less determinable... | |
 | Robert Hiester Montgomery - Excess profits tax - 1920 - 1320 pages
...rate. It may be paid periodically. The word "periodical" is used in opposition to "annual" and means from time to time, whether or not at regular intervals....or diminished in accordance with someone's will or with the happening of an event, does not make the payments any the less determinable or periodical.... | |
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Income is fixed when it is to be paid in amounts definitely predetermined. Income is determinable whenever there is a basis of calculation by which the amount to be paid may be ascertained. The income need not be paid annually If it is paid periodically;... 
