 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 - Página 112por United States. Board of Tax Appeals - 1927Vista completa - Acerca de este libro
 | United States. Court of Claims - 1929 - 868 páginas
...position is negatived by the language of the statute, section 213, supra, which provides that gains, profits, and income shall be included in the gross...the taxable year in which received by the taxpayer. Plaintiff's contention is answered in the cases of Merchants Loan <& Trust Co. v. SmvetanJca, 255 US... | |
 | United States. Court of Claims - 1928 - 766 páginas
...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 - 1919 - 104 páginas
...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)... | |
 | Alabama - 1919 - 1476 páginas
...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 for the taxable...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 - 1919 - 106 páginas
...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, unless, under the methods of accounting permitted in this article, any such amounts are to be properly accounted... | |
 | Harris, Forbes & co., New York - 1919 - 164 páginas
...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 for 'the 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... | |
 | Henry Montefiore Powell - 1919 - 708 páginas
...Tax Law 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 - 640 páginas
...the 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... | |
 | Harris, Forbes & Co., New York - 1920 - 110 páginas
...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, unless, under the methods of accounting permitted in this article, any such amounts are to be properly accounted... | |
 | 1920 - 188 páginas
...the Tax Law 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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