 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
 | United States. Court of Claims - 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 - 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 - 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 - 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... | |
 | Alabama - 1919 - 1476 pages
...transaction of any business carried on for gain or profit, and the income derived from any source whatever. The amount of all such items shall be included in...under the methods of accounting permitted in this 376 act any such amounts are to be properly accounted for as of a different period; but (2) does not... | |
 | Guaranty Trust Company of New York - 1919 - 664 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... | |
 | National City Company, United States - 1919 - 104 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 (par 46-47) any such amounts are... | |
 | George Edwin Holmes - 1919 - 1052 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... | |
 | Harris, Forbes & co., New York - 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... | |
 | George Edwin Holmes - 1919 - 1023 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 gross income for tie taxable year in which received by the taxpayer, unless, under methods of accounting permitted under... | |
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