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" 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 112
por United States. Board of Tax Appeals - 1927
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Cases Decided in the United States Court of Claims, Volumen66

United States. Court of Claims - 1929
...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...
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Cases Decided in the United States Court of Claims, Volumen64

United States. Court of Claims - 1928
...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...
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Acts of the General Assembly of the State of Alabama

Alabama - 1919
...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...
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Income Tax Law: Analysis and Comment

Harris, Forbes & co., New York - 1919 - 153 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...
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Taxation of Corporations and Personal Income in New York

Henry Montefiore Powell - 1919 - 400 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...
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New York State Personal Income Tax Law: Summary and Text of Law. List of ...

Harris, Forbes & Co., New York - 1920 - 102 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...
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Comptroller's Regulations Relating to the Income Tax Issued Pursuant to ...

1920 - 167 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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Regulations 45 Relating to the Income Tax and War Profits and Excess Profits ...

United States. Bureau of Internal Revenue - 1920 - 335 páginas
...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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Cumulative Bulletin ... Income Tax Rulings, Volumen2

United States. Bureau of Internal Revenue - 1921
...profit, or sains 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...received by the taxpayer, unless, under methods of amounting permitted under subdivision (b) of section 212. auy such amounts are to be properly accounted...
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Journal of Accountancy, Volumen31

1921
..."income derived from salaries or compensation for personal service" and provides that the amount thereof "shall be included in the gross income for the taxable...which received by the taxpayer unless under methods of account permitted under subdivision (6) of section 212 any such amounts are to be properly accounted...
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