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 methods of accounting permitted under subdivision (b) of section 212, any such amounts are to be properly accounted... Reports of the Tax Court of the United States - 405. lappuseautors: United States. Tax Court - 1945Pilnskats - Par šo grāmatu
| United States. Court of Claims - 1924 - 792 lapas
...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...unless under methods of accounting permitted under subdivision (b) of section 212, any such amounts are to be properly accounted for as of a different... | |
| United States. Court of Claims - 1929 - 868 lapas
...negatived by the language of the statute, section 213, supra, which provides that gains, profits, and income shall be included in the gross income for 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 lapas
...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 lapas
...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...unless, under methods of accounting permitted under subdivision (b) of Section 212 (par 46-47) any such amounts are to be properly accounted for as of... | |
| Guaranty Trust Company of New York - 1919 - 664 lapas
...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...unless, under methods of accounting permitted under subdivision (b) of section 212, any such amounts are to be properly accounted for as of a different... | |
| George Edwin Holmes - 1919 - 1052 lapas
...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...unless, under methods of accounting permitted under subdivision (b) of section 212, any such amounts are to be properly accounted for as of a different... | |
| Alabama - 1919 - 1476 lapas
...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 lapas
...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 lapas
...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... | |
| 1919 - 500 lapas
...See section 200 of 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... | |
| |