 The amount of any item of gross income shall be included in the gross income for the taxable year in which received by the taxpayer, unless, under the method of accounting used in computing taxable income, such amount is to be properly accounted for as...  Internal Revenue Cumulative Bulletin - Page 141by United States. Internal Revenue Service - 1975Full view - About this book
 | United States. Court of Claims - Law reports, digests, etc - 1924 - 792 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 methods of accounting permitted under subdivision (b) of section 212, any such amounts are to be properly... | |
 | United States. Court of Claims - Law reports, digests, etc - 1929 - 868 pages
...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... | |
 | 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...which received by the taxpayer, unless, under the methods of accounting permitted in this article, any such amounts are to be properly accounted for... | |
 | 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...which received by the taxpayer, unless, under the methods of accounting permitted in this article, any such amounts are to be properly accounted for... | |
 | 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...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 as... | |
 | George Edwin Holmes - Excess profits tax - 1919 - 1052 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 methods of accounting permitted under subdivision (b) of section 212, any such amounts are to be properly... | |
 | Guaranty Trust Company of New York - Canada - 1919 - 664 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 methods of accounting permitted under subdivision (b) of section 212, any such amounts are to be properly... | |
 | 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...year in which received by the taxpayer, unless, under methods of accounting permitted under subdivision (b) of Section 212 (par 46-47) any such amounts are... | |
 | 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...which received by the\ taxpayer, unless, under the methods of accounting permitted in this article, any such amounts are to be properly accounted for... | |
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