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... Reports of the Tax Court of the United States - Page 110by United States. Tax Court - 1967Full view - About this book
| New York (State) - 1935 - 1272 pages
...Installment basis. 1. A taxpayer who regularly sells or otherwise disposes of personal property on the installment plan may return as income therefrom in...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... | |
| United States. Court of Claims - 1936 - 940 pages
...sells or otherwise disposes of personal property on the installment plan may return as income tnerefrom in any taxable year that proportion of the installment...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... | |
| 1935 - 1138 pages
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| 1950 - 1198 pages
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| 1935 - 1166 pages
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| Philippines - 1986 - 492 pages
...Minister of Finance, a person who regularly sells or otherwise disposes of personal property on the installment plan may return as income therefrom in...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... | |
| Oregon - 1951 - 40 pages
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| 1965 - 606 pages
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| 1946 - 1776 pages
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| 1969 - 1242 pages
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