 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...  The New York Supplement - Page 6191926Full view - About this book
 | Kentucky - Law - 1948 - 692 pages
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 | Arkansas - Law - 1923 - 910 pages
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 | United States. Court of Claims - Law reports, digests, etc - 1924 - 792 pages
...business carried on for gain or profit, or gains or profits and income derived from any source whatever. The amount of all such items shall be included in...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
...business carried on for gain or profit, or gains or profits and income derived from any source whatever. The amount of all such items shall be included in...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
...business carried on for gain or profit or gains or profits and income derived from any source whatever. The amount of all such items shall be included in...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... | |
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