 Secretary, a person who regularly sells or otherwise disposes of personal property on the installment plan may return as income therefrom in any taxable year that proportion of the installment payments actually received in that year which the total profit...  Reports of the Tax Court of the United States - Page 305by United States. Tax Court - 1959Full view - About this book
 | United States. Court of Claims - Law reports, digests, etc - 1936 - 940 pages
...212 (d) of the Revenue Act of 1926 provides that " Under regulations prescribed by the Commissioner with the approval of the Secretary, a person who regularly...property on the installment plan may return as income tnerefrom in any taxable year that proportion of the installment payments actually received in that... | |
 | Montana - Law - 1947 - 1010 pages
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 | Philippines - Law - 1986 - 492 pages
...Sales of dealers in personal property. — Under regulations prescribed by the Minister of Finance, a person who regularly sells or otherwise disposes...payments actually received in that year which the gross 3756 OFFICIAL GAZETTE 3757 profit realized or to be realized when payment is completed, bears to the... | |
 | Taxation - 1969 - 1242 pages
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 | Taxation - 1936 - 1474 pages
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