 To constitute receipt in such a case the income must be credited or set apart to the taxpayer without any substantial limitation or restriction as to the time or manner of payment or condition upon which payment is to be made, and must be made available...  Internal Revenue Bulletin - Page 28by United States. Internal Revenue Service - 1956Full view - About this book
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1957 - 904 pages
...must be credited or set apart to the taxpayer without any substantial limitation or restriction as to the time or manner of payment or condition upon...available to him so that it may be drawn at any time, and ite receipt brought within his own control and disposition. A book entry, if made, should indicate... | |
 | Guaranty Trust Company of New York - Canada - 1919 - 664 pages
...necessary in such cases for the income to be credited without any substantial limitation or restriction as to the time or manner of payment or condition upon which payment is to be made, and where book entries are made they should indicate an absolute transfer from one account to another.... | |
 | Taxation - 1946 - 1776 pages
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 | Taxation - 1955 - 1708 pages
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 | Taxation - 1959 - 1590 pages
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 | Copyright - 1946 - 772 pages
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 | United States. Internal Revenue Service - Income tax - 1931 - 502 pages
...must be credited or set apart to the taxpayer without any substantial limitation or restriction as to the time or manner of payment or condition upon...an absolute transfer from one account to another. Where a corporation contingently credits its employees with bonus stock, but the stock is not available... | |
 | United States. Bureau of Internal Revenue - Income tax - 1933 - 452 pages
...must be credited or set apart to the taxpayer without any substantial limitation or restriction as to the time or manner of payment or condition upon...an absolute transfer from one account to another. Where a corporation contingently credits its employees with bonus stock, but the stock is not available... | |
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