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... Statutes of the United States of America - Page 234by United States - 1921Full view - About this book
| United States. Court of Claims - Law reports, digests, etc - 1929 - 868 pages
...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 * * *." " SEC. 202. (a) That for the purpose of ascertaining the gain derived or loss sustained from... | |
| National City Company, United States - Internal revenue law - 1919 - 104 pages
...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 212 (par 46-47) any such amounts are to be properly accounted for as of a different period; but 50. (b)... | |
| Henry Montefiore Powell - Corporations - 1919 - 708 pages
...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... | |
| New York (N.Y.). Tax Commission - Taxation - 1919 - 106 pages
...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... | |
| Alabama - Law - 1919 - 1476 pages
...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... | |
| Harris, Forbes & co., New York - Income tax - 1919 - 164 pages
...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... | |
| Income tax - 1920 - 188 pages
...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...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 - 1920 - 110 pages
...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... | |
| United States. Bureau of Internal Revenue - Income tax - 1921 - 778 pages
...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... | |
| Accounting - 1921 - 498 pages
..."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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