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" BASIS. (a) Dealers in personal property. — Under regulations prescribed by the Commissioner with the approval of the Secretary, a person who regularly sells or otherwise disposes of personal property on the installment plan may return as income therefrom... "
The Code of Federal Regulations of the United States of America Having ... - Page 192
1939
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The Federal Reporter

Law reports, digests, etc - 1935 - 1138 pages
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The Federal Reporter

Law reports, digests, etc - 1935 - 1166 pages
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The Federal Reporter

Law reports, digests, etc - 1950 - 1198 pages
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Official Gazette, Volume 82, Issues 30-32

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...
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American Federal Tax Reports, Volume 33

Taxation - 1946 - 1776 pages
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American Federal Tax Reports

Law reports, digests, etc - 1971 - 1768 pages
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American Federal Tax Reports, Volume 2; Volume 22

Taxation - 1969 - 1242 pages
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American Federal Tax Reports

Law reports, digests, etc - 1962 - 1928 pages
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American Federal Tax Reports, Volume 44

Taxation - 1955 - 1702 pages
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The Principles of Real Estate Law: Real Property, Real Estate Documents and ...

Nathan William MacChesney - Real estate business - 1927 - 960 pages
...specific provisions are contained in Section 212 (d) of the Act: Under regulations prescribed by the Commissioner with the approval of the Secretary a...payments actually received in that year which the total profit realized or to be realized when the payment is completed, bears to the total contract...
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