| United States. Board of Tax Appeals - Taxation - 1934 - 1512 pages
...Coimni.ssiuutr with the approval of the Secretary, a person who regularly sells or otherwise disposes of personal property on the installment plan may return...which the total profit realized or to be realized when payment is completed bears to the total contract price. * * • Section 1208 of the Revenue Act of... | |
| United States, United States. Congress. House. Committee on Ways and Means - Finance - 1936 - 308 pages
...Commissioner with the approval of the Secretary, a person who regularly sells or otherwise disposes of personal property on the installment plan may return...payments actually received in that year which the gross profit realized or to be realized when payment is completed, bears to the total contract price.... | |
| United States. Internal Revenue Service - Income tax - 1936 - 604 pages
...Commissioner with the approval of the Secretary, a person who regularly sells or otherwise disposes of personal property on the installment plan may return...payments actually received in that year which the gross profit realized or to be realized when payment is completed, bears to the total contract price.... | |
| United States. Board of Tax Appeals - Taxation - 1936 - 1468 pages
...Secretary, a person who regularly sells or otherwise disposes of personal property on the installment basis may return as income therefrom In any taxable year...payments actually received in that year which the gross profit realized or to be realized when payment is completed, bears to the total contract price.... | |
| United States - Session laws - 1939 - 780 pages
...Commissioner with the approval of the Secretary, a person who regularly sells or otherwise disposes of personal property on the installment plan may return...payments actually received in that year which the gross profit realized or to be realized when payment is completed, bears to the total contract price.... | |
| United States, United States. Congress. House. Committee on Ways and Means - Finance - 1938 - 348 pages
...Commissioner with the approval of the Secretary, a person who regularly sells or otherwise disposes of personal property on the installment plan may return...payments actually received in that year which the gross profit realized or to be realized when payment is completed, bears to the total contract price.... | |
| United States. Court of Claims - Law reports, digests, etc - 1938 - 764 pages
...Commissioner with the approval of the Secretary, a person who regularly sells or otherwise disposes of personal property on the installment plan may return...payments actually received in that year which the gross profit realized or to be realized when payment is completed, bears to the total contract price.... | |
| United States. Congress Internal Revenue Taxation Joint Committee - Internal revenue - 1938 - 700 pages
...wlio regularly sells or otherwise disposes of personal property on the installment plan may return us income therefrom in any taxable year that proportion...payments actually received in that year which the gross profit realized or to be realized when payment is completed, bears to the total contract price.... | |
| |