 | United States. Court of Claims - 1930 - 854 lapas
...reduced to possession. To constitute receipt in such a case the income must be credited to the taxpayer without any substantial limitation or restriction...payment or condition upon which payment is to be made. A book entry if made should indicate an absolute transfer from one account to another." * * * "ARTICLE... | |
 | Henry Montefiore Powell - 1919 - 708 lapas
...to possession. To constitute receipt in such a case the income- nraet be credited ft> tt» tasparyer without any substantial limitation or restriction...time or manner of payment or condition upon which paynwnt is to be made:. A book entry-, if raacfo, should indicate an absahrte transfear from one account... | |
 | 1920 - 188 lapas
...reduced to possession. To constitute receipt in such a case the income must be credited to the taxpayer without any substantial limitation or restriction...payment or condition upon which payment is to be made. A book entry, if made, should indicate an absolute transfer from one account to another. If the income... | |
 | United States. Bureau of Internal Revenue - 1920 - 346 lapas
...reduced to possession. To constitute receipt in such a case the income must be credited to the taxpayer without any substantial limitation or restriction...payment or condition upon which payment is to be made. A book entry, if made, should indicate an absolute transfer from one account to another. If the income... | |
 | George Edwin Holmes - 1920 - 1186 lapas
...reduced to possession. To constitute receipt in such a case the income must be credited to the taxpayer without any substantial limitation or restriction...payment or condition upon which payment is to be made. A book entry, if made, should indicate an absolute transfer from one account to another. If the income... | |
 | United States. Internal Revenue Service - 1921 - 348 lapas
...reduced to possession. To constitute receipt in such a case the income must be credited to the taxpayer without any substantial limitation or restriction...payment or condition upon which payment is to be made. A book entry, if made, should indicate an absolute transfer from one account to another. If the income... | |
 | United States. Bureau of Internal Revenue - 1921 - 772 lapas
...reduced to possession. To constitute receipt in such a case the income must be credited to the taxpayer without any substantial limitation or restriction...manner of payment or condition upon which payment is to bi> made. In the instant case the dividend was not in money hut in stock of four corporation;;, with... | |
 | Irving National Bank, New York - 1921 - 140 lapas
...apart, although not actually reduced to possession. To constitute receipt the income must be credited without any substantial limitation or restriction...manner of payment, or condition upon which payment is made. A book entry, if made, should indicate an absolute transfer from one account to another. If the... | |
 | United States. Internal Revenue Service - 1924 - 396 lapas
...reduced to possession. To constitute receipt in such a case the income must be credited to the taxpayer without any substantial limitation or restriction...payment or condition upon which payment is to be made. A book entry, if made, should indicate an absolute transfer from one account to another. If the income... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 lapas
...reduced to possession. To constitute receipt in such a case the income must be credited to the taxpayer without any substantial limitation or restriction...payment or condition upon which payment is to be made. A book entry, if made, should indicate an absolute transfer from one account to another. If the income... | |
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Wages are constructively paid when they are credited to the account of or set apart for an employee so that they may be drawn upon by him at any time although not then actually reduced to possession. 
