 | Philippines - 1986 - 492 páginas
...the installment 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 total contract price. (b) Sales of realty and casual sales of personality. — In the case (1) of a casual sale or other... | |
 | New York (State). Legislature - 1927 - 892 páginas
...as income that proportion of installment payments actually received in taxable year which the total profit realized or to be realized when payment is completed, bears to total contract price, and relative to casual sales of personal property or to sale of real property.... | |
 | United States - 1928 - 268 páginas
...income therefrom in any taxable year that proportion of the installment payments actually received in that year which the gross profit realized or to...payment is completed, bears to the total contract price. (b) Sales of realty and casual sales of personalty. — In the case (1) of a casual sale or other casual... | |
 | United States. Internal Revenue Service - 1931 - 502 páginas
...income therefrom in any taxable year that proportion of the installment payments actually received in that year which the gross profit realized or to...payment is completed, bears to the total contract price. (b) Sales of realty and casual sales of personalty. — In the case (1) of a casual sale or other casual... | |
 | United States. Congress. House. Committee on Ways and Means - 1932 - 1264 páginas
...income therefrom in any taxable year that proportion of the installment payments actually received in that year which the gross profit realized or to...payment is completed bears to the total contract price." It is discriminatory inasmuch as it imposes an income tax on an involuntary transmission of property... | |
 | United States. Congress. Senate. Committee on Finance - 1932 - 1476 páginas
...income therefrom in any taxable year that proportion of the installment payments actually received in that year which the gross profit realized or to...payment is completed, bears to the total contract price. It is discriminatory inasmuch as it imposes an income tax on an involuntary transmission of property... | |
 | United States. Congress. House. Committee on Ways and Means - 1932 - 1266 páginas
...in any taxable year that )portiou of the installment payments actually received in that year which ! gross profit realized or to be realized when payment is completed bears the total contract price." It is discriminatory inasmuch as it imposes an income tax on an involuntary... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 páginas
...income therefrom in any taxable year that proportion of the installment payments actually received in that year which the gross profit realized or to...payment is completed, bears to the total contract price. (b) Salss of realty and casual sales of personalty.—In the case (1) of a casual sale or other casual... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 páginas
...income therefrom in any taxable year that proportion of the installment payments actually received in that year which the gross profit realized or to...payment is completed, bears to the total contract price. (b) Sales of realty and casual sales of personalty. — In the case (1) of a casual sale or other casual... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 páginas
...income therefrom in any taxable year that proportion of the installment payments actually received in that year which the gross profit realized or to...payment is completed, bears to the total contract price. (b) SALES OF REALTY AND CASUAL SALES OF PEESONALTY. — In the case (1) of a casual sale or other casual... | |
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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 in any taxable year that proportion of... 
