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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... "
Comparison of the Revenue Acts of 1918 and 1921 - Page 23
by United States - 1924 - 240 pages
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Cases Decided in the Court of Claims of the United States, Volume 58

United States. Court of Claims - Law reports, digests, etc - 1924 - 792 pages
...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 the taxable...which shall be exempt from taxation under this title: (1) The proceeds of life insurance policies paid upon the death of the insured to individual beneficiaries...
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Cases Decided in the Court of Claims of the United States, Volume 64

United States. Court of Claims - Law reports, digests, etc - 1928 - 766 pages
...of 1918, 40 Stat. 1057, 1065, being in force in 1919, is as follows: "The amount of all such items shall be included in the gross income for the taxable...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...
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Cases Decided in the Court of Claims of the United States, Volume 65

United States. Court of Claims - Law reports, digests, etc - 1925 - 828 pages
...carried on for gain or profit, or gains or profits and income derived from any source whatever, * * *; but "(b) Does not include the following items, which...exempt from taxation under this title: * * * * * "(3) The value of property acquired by gift, bequest, devise, or descent (but the income from such property...
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Cases Decided in the Court of Claims of the United States, Volume 66

United States. Court of Claims - Law reports, digests, etc - 1929 - 868 pages
...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 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...
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Official Opinions of the Attorneys General of the United States: Advising ...

United States. Department of Justice - Attorneys general's opinions - 1922 - 710 pages
...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 the taxable...properly accounted for as of a different period." The State Constitution of Texas provides: " Art. VII, sec. 19, Constitution 1845 : All property both...
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Income Tax Procedure

Robert Hiester Montgomery - Excess profits tax - 1920 - 1304 pages
...important. Gifts and inheritances exempt. — LAW. Section 213. That .... the term "gross income" — .... \ The value of property acquired by gift, bequest, devise, or descent (but the income from such property...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - Excess profits tax - 1919 - 1052 pages
...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 the taxable...which shall be exempt from taxation under this title: (1) The proceeds of life insurance policies paid upon the death of the insured to individual beneficiaries...
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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - Canada - 1919 - 664 pages
...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 the taxable...following items, which shall be exempt from taxation under this'title: (1) The proceeds of life insurance policies paid upon the death of the insured to individual...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - Excess profits tax - 1919 - 1048 pages
...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,...properly accounted for as of a different period; but (bi Does not include the following items, which shall be exempt from taxation under this title: (1)...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - Internal revenue law - 1919 - 104 pages
...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 the taxable...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)...
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