 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. Internal Revenue Service - 1973 - 824 páginas
...1971. Section 45 1 of the Internal Revenue Code of 1954 provides that the amount of any item of gross income shall be included in the gross income for the...year in which received by the taxpayer unless, under the method of accounting used in computing taxable income, such amount is to be properly accounted... | |
 | United States. Internal Revenue Service - 1978 - 630 páginas
...included in gross income. Secion 451 (a) of the Code provides that the amount of any item of gross income shall be included in the gross income for the...year in which received by the taxpayer, unless, under the method of accounting used in computing taxable income, such amount is to be properly accounted... | |
 | United States. Internal Revenue Service - 1973
...451 of the Internal Revenue Code of 1954 provides, in general, that the amount of any item of gross income shall be included in the gross income for the...year in which received by the taxpayer unless, under the method of accounting used in computing taxable income, such amount is to be properly accounted... | |
 | United States. Internal Revenue Service - 1974 - 624 páginas
...purchase. Section 451 of the Internal Revenue Code of 1954 provides that the amount of any item of gross income shall be included in the gross income for the...year in which received by the taxpayer, unless, under the method of accounting used in computing taxable income, such amount is to be properly accounted... | |
 | United States. Internal Revenue Service - 1977
...with reasonable accuracy. Section 451 (a) of the Code provides that the amount of any item of gross iod which is determined under the method of accounting used in computing taxable income, such amount is to be properly accounted... | |
 | United States. Internal Revenue Service - 1975 - 652 páginas
...derived, except as otherwise provided by law. Section 451 provides that the amount of any item of gross income shall be included in the gross income for the...year in which received by the taxpayer unless, under the method of accounting used in computing taxable income, such amount is to be properly accounted... | |
 | United States. Internal Revenue Service - 1975 - 804 páginas
...year. Section 451 of the Internal Revenue Code of 1954 provides, in part, that the amount of any gross income shall be included in the gross income for the...year in which received by the taxpayer, unless, under the method of accounting used in computing taxable income, such amount is to be properly accounted... | |
 | United States. Internal Revenue Service - 1979 - 664 páginas
...Section 451 (a) of the Internal Revenue Code of 1954 provides that the amount of any item of gross income shall be included in the gross income for the...year in which received by the taxpayer, unless under the method of accounting used in computing taxable income, such amount is to be properly accounted... | |
 | United States. Internal Revenue Service - 1974
...forfeiture by the borrower. Section 451 (a) of the Code provides that the amount of any item of gross income shall be included in the gross income for the...year in which received by the taxpayer, unless, under the method of accounting used in computing taxable income, such amount is to be properly accounted... | |
 | United States. Internal Revenue Service - 1976 - 624 páginas
...January 1975. Section 451 (a) of the Internal Revenue Code of 1954 provides that any item of gross income shall be included in the gross income for the...year in which received by the taxpayer unless, under the method of accounting used in computing taxable income, such amount is to be properly accounted... | |
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