 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 U.S. Board of Tax Appeals - Page 507by United States. Board of Tax Appeals - 1926Full view - About this book
 | United States. Court of Claims - Law reports, digests, etc - 1924 - 792 pages
...dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income derived from any source whatever. The amount...accounting permitted under subdivision (b) of section 212, any such amounts are to be properly accounted for as of a different period ; but — "(b) Does... | |
 | United States. Court of Claims - Law reports, digests, etc - 1929 - 868 pages
...dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income derived from any source whatever. The amount...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... | |
 | United States. Court of Claims - Law reports, digests, etc - 1928 - 766 pages
...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... | |
 | United States. Department of Justice - Attorneys general's opinions - 1922 - 710 pages
...dividends, securities, or the transaction of any business carried on for gain or profit or gains or profits and income derived from any source whatever. The amount...accounting permitted under subdivision (b) of section 212, any such amounts are to be properly accounted for as of a different period." The State Constitution... | |
 | National City Company, United States - Internal revenue law - 1919 - 104 pages
...dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income derived from any source whatever. The amount...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.... | |
 | George Edwin Holmes - Excess profits tax - 1919 - 1052 pages
...dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income derived from any source whatever. The amount...accounting permitted under subdivision (b) of section 212, any such amounts are to be properly accounted for as of a different period; but (b) Does not include... | |
 | Guaranty Trust Company of New York - Canada - 1919 - 664 pages
...dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income derived from any source whatever. The amount...accounting permitted under subdivision (b) of section 212, any such amounts are to be properly accounted for as of a different period; but (b) Does not include... | |
 | New York (N.Y.). Tax Commission - Taxation - 1919 - 106 pages
...dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income derived from any source whatever. The amount...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
...rents, dividends, securities or transaction of any business carried on for gain or profit, and the income derived from any source whatever. The amount...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
...carried on for gain or profit, or gains or profits and income derived from any source whatever. nhe amount of all such items shall be included in 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... | |
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