 The amount of all items of gross income shall be included in the 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 be properly accounted for as...  Reports of the U.S. Board of Tax Appeals - Page 532by United States. Board of Tax Appeals - 1929Full view - About this book
 | United States. Court of Claims - Law reports, digests, etc - 1929 - 868 pages
...on for gain or 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...the taxable year in which received by the taxpayer * * *." " SEC. 202. (a) That for the purpose of ascertaining the gain derived or loss sustained from... | |
 | United States. Court of Claims - Law reports, digests, etc - 1928 - 766 pages
...properly accounted for as of a different period." This act is unambiguous. It makes receipts a part of the gross income " for the taxable year in which received by the taxpayer." Plaintiffs can not claim that the dividend received in 1919 accrued in 1916 if testator kept his book... | |
 | National City Company, United States - Internal revenue law - 1919 - 104 pages
...on for gain or 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...accounting permitted under subdivision (b) of Section 212 (par 46-47) any such amounts are to be properly accounted for as of a different period; but 50. (b)... | |
 | Alabama - Law - 1919 - 1476 pages
...business carried on for gain or profit, and the income derived from any source whatever. The amount of all such items shall be included in the gross income...year in which received by the taxpayer, unless under the methods of accounting permitted in this 376 act any such amounts are to be properly accounted for... | |
 | New York (N.Y.). Tax Commission - Taxation - 1919 - 106 pages
...on for gain or 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...year in which received by the taxpayer, unless, under the methods of accounting permitted in this article, any such amounts are to be properly accounted... | |
 | Harris, Forbes & co., New York - Income tax - 1919 - 164 pages
...on for gain or profit, or gains or profits and income derived from any source whatever. nhe amount of all such items shall be included in the gross income...taxable year in which received by the taxpayer, unless, uniler methods of accounting permitted under subdivision (b) of section 212, any such amounts are to... | |
 | George Edwin Holmes - Excess profits tax - 1919 - 1048 pages
...on for gain or 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 tie taxable year in which received by the taxpayer, unless, under methods of accounting permitted under... | |
 | Henry Montefiore Powell - Corporations - 1919 - 708 pages
..."paid," "paid or accrued," and "paid or incurred." (ยง 350-6 of State law.) 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 acordingly, unless in order clearly to... | |
 | Accounting - 1919 - 500 pages
...statute for definitions of "paid," "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... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 428 pages
...statute for definitions of "paid," "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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