...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 953, any such amounts are to be properly accounted for as of a different period, (b) The term "gross...

...beneficiaries thereof, whether as distributive or as distributable shares. 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 herein, such amounts are to be properly accounted for as of a different...

...(b) and (d) of section 212 or in section 226. * * * SEC. 213. (a) * * * The amount of all such items shall be included in the gross income for the taxable year in which reeeived by the taxpayer, unless, under methods of accounting permitted under subdivision (b)...

...items of gross income and all deductions are treated with reasonable consistency 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...

...or profits and income derived from any source whatever." The amount of all such items is required to be included in the gross income for the taxable year in which received by the taxpayer, unless they may be properly accounted for on the accrual basis under § 212 (b). See United States v. Anderson,...

...or profits and income derived from any source whatever." The amount of all such items is required to be included in the gross income for the taxable year in which received by the taxpayer, unless they may be properly accounted for on the accrual basis under § 212 (b). See United States v. Anderson,...

...consistency. See section 48 for definitions of " 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...

...accounting, and in line with the statute above quoted, they did return the profits from this sale ' in the gross income for the taxable year in which received by the taxpayer ', proportioning the profit in accordance with the quoted regulation. Conceding, for the argument,...

...consistency. See section 48 for definitions of " 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...

...the Commissioner it is said— The Revenue Act directs that the amount of all such (specified) items shall be included in the gross income for the taxable year in which received by the taxpayer. The word " received," as applied to dividends, is not entirely clear since there are different times...