 | Robert Hiester Montgomery - 1920 - 1304 páginas
...or incurred," and the terms "paid or incurred" and "paid or accrued" shall be construed according to the method of accounting upon the basis of which the net income is computed under section 212. If the taxpayer keeps no regular books of account, and if he does keep books, but... | |
 | Prentice-Hall Inc - 1919 - 640 páginas
...year on policy and annuity contracts. "Paid" includes "accrued" or "incurred" (construed according to the method of accounting upon the basis of which the net income is computed) during the taxable year, but does not include any estimate for losses incurred but not reported during... | |
 | New York (N.Y.). Tax Commission - 1919 - 106 páginas
...or incurred," and the terms "paid or incurred" and "paid or accrued" shall be construed according to the method of accounting upon the basis of which the net income is computed, under this article. The term "received" for the purpose of the computation of net income under this... | |
 | Guaranty Trust Company of New York - 1919 - 664 páginas
...or incurred," and the terms "paid or incurred" and "paid or accrued" shall be construed according to the method of accounting upon the basis of which the net income is computed under section 212. DIVIDENDS SEC. 201.(a) That the term "dividend" when used in this title (except... | |
 | National City Company, United States - 1919 - 104 páginas
...or incurred," and the terms "paid or incurred" and "paid or accrued" shall be construed according to the method of accounting upon the basis of which the net income is computed under Section 212 (par. 45-47). DIVIDENDS. 21. SEC. 201. (a) That the term "dividend" when used in... | |
 | Henry Montefiore Powell - 1919 - 708 páginas
...or incurred," and the terms "paid or incurred" and "paid or accrued" shall be construed according to the method of accounting upon the basis of which the net income is computed, under this article. The term "received" for the purpose of the computation of net income under this... | |
 | George Edwin Holmes - 1919 - 1048 páginas
...or incurred," and the terms "paid or incurred" and "paid or accrued" shall be construed according to the method of accounting upon the basis of which the net income is computed under section 212. DIVIDENDS Sec. 201. (a) That the term "dividend" when used in this title (except... | |
 | United States - 1920 - 1052 páginas
...the terms " paid or incurred " r"p»'<' or ac- and "paid or accrued'' shall be construed according to @;d? under section 212. SEC. 201. (a) That the term "dividend " when used in this title (except in paragraph... | |
 | 1920 - 622 páginas
...or incurred." and the terms "paid or incurred" and "paid or accrued" shall be construed according to the method of accounting upon the basis of which the net income is computed under. Person. — The term "person" includes partnerships and corporations, as well as individuals.... | |
 | 1920 - 188 páginas
...article, means "received or accrued" and the term "received or accrued" shall be construed according to the method of accounting upon the basis of which the net income is computed under this article. 7. The word "resident" applies only to natural persons and includes for the purpose... | |
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paid or incurred", dependent upon the method of accounting upon the basis of which the net income is computed, unless in order to clearly reflect the income the deductions or credits should be taken as of a different period. 
