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" The amount of all items of gross income shall be included in the gross income for the taxable year in which received by the taxpayer, unless, under methods of accounting permitted under section 41, any such amounts are to be properly accounted for as... "
Statutes of the United States of America - Página 234
por United States - 1921
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Cases Decided in the Court of Claims of the United States, Volume 66

United States. Court of Claims - 1929 - 868 páginas
...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 * * *." " SEC. 202. (a) That for the purpose of ascertaining the gain derived or loss sustained from...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 páginas
...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...accounting permitted under subdivision (b) of Section 212 (par 46-47) any such amounts are to be properly accounted for as of a different period; but 50. (b)...
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Taxation of Corporations and Personal Income in New York

Henry Montefiore Powell - 1919 - 708 páginas
...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 the methods of accounting permitted in this article, any such amounts are to be properly accounted...
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Report for the Year Ending ...

New York (N.Y.). Tax Commission - 1919 - 106 páginas
...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 the methods of accounting permitted in this article, any such amounts are to be properly accounted...
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Acts of the General Assembly of the State of Alabama

Alabama - 1919 - 1476 páginas
...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...year 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...
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Income Tax Law: Analysis and Comment

Harris, Forbes & co., New York - 1919 - 164 páginas
...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...
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Comptroller's Regulations Relating to the Income Tax Issued Pursuant to ...

1920 - 188 páginas
...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...in which received by the\ taxpayer, unless, under the methods of accounting permitted in this article, any such amounts are to be properly accounted...
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New York State Personal Income Tax Law: Summary and Text of Law. List of ...

Harris, Forbes & Co., New York - 1920 - 110 páginas
...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 the methods of accounting permitted in this article, any such amounts are to be properly accounted...
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Cumulative Bulletin ... Income Tax Rulings, Volume 2

United States. Bureau of Internal Revenue - 1921 - 778 páginas
...profit, or sains 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...received by the taxpayer, unless, under methods of amounting permitted under subdivision (b) of section 212. auy such amounts are to be properly accounted...
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Journal of Accountancy, Volume 31

1921 - 498 páginas
..."income derived from salaries or compensation for personal service" and provides that the amount thereof "shall be included in the gross income for the taxable...which received by the taxpayer unless under methods of account permitted under subdivision (6) of section 212 any such amounts are to be properly accounted...
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