 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...  Comparison of the Revenue Acts of 1934 and 1936 - Página 38por United States, United States. Congress. House. Committee on Ways and Means - 1936 - 290 páginasVisualização integral - Acerca deste livro
 | United States. Tax Court - 1961 - 1354 páginas
...of real property on installment plan. • * * the vendor may return as Income from such transactions 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 property is paid for bears to the total contract price.... | |
 | United States. Tax Court - 1971 - 1476 páginas
...PERSONAL PHOPBETT.— (1) IN GENERAL.—Under regulations prescribed by the Secretary or big delegate, a person who regularly sells or otherwise disposes...personal property on the Installment plan may return us Income therefrom In any taxable year tbat proportion of the Installment payments actually received... | |
 | 1970 - 426 páginas
...personal property — (1) 1n general. Under regulations prescribed by the Secretary or his delegate, a person who regularly sells or otherwise disposes...any taxable year that proportion of the installment payment* actually received in that year which the gross profit. realized or to be realized when payment... | |
 | United States. Congress. Senate. Committee on the Judiciary - 1970 - 1018 páginas
...amount of gain reportable by him in any year will be that proportion of the payments received by him in that year which the gross profit, realized or to...payment is completed, bears to the total contract price. (f) There is no clear authority as to whether gain will be realized by sn exchanging stockholder upon... | |
 | United States. Congress. House. Committee on the Judiciary. Subcommittee No. 5 - 1970 - 544 páginas
...amount of gain rcportable by him in any year will be that proportion of the payments received by him in that year which the gross profit, realized or to...payment is completed, bears to the total contract price. (f) There is no clear authority as to whether gain will be realized by an exchanging stockholder upon... | |
 | 1970 - 366 páginas
...property cm the Installment plan may return as Income therefrom In any taxable year that proportion oí the Installment payments actually received in that...gross profit. realized or to be realized when payment 1* completed, bears to the total contract price. (2) Total contract price. For purposes of paragraph... | |
 | United States. Tax Court - 1974 - 862 páginas
...PERSONAL PROPERTY — (1) IN GENERAL.— Under regulations prescribed by the Secretary or his delegate, a person who regularly sells or otherwise disposes...price. * * * (b) SALES OF REALTY AND CASUAL SALES OF PERSONALTY — ( 1 ) GENERAL RULE— Income from— (A) a sale or other disposition of real property,... | |
 | United States. Tax Court - 1983 - 1248 páginas
...PERSONAL PROPERTY. — (1) IN GENERAL. — Under regulations prescribed by the Secretary or his delegate, a person who regularly sells or otherwise disposes...contract price. (b) SALES OF REALTY AND CASUAL SALES OF PERSONALTY. — (1) GENERAL RULE. — Income from — (A) a sale or other disposition of real property,... | |
 | United States. Tax Court - 1985 - 1036 páginas
...PERSONAL PROPERTY.— (1) IN GENERAL. — Under regulations prescribed by the Secretary or his delegate, a person who regularly sells or otherwise disposes...contract price. (b) SALES OF REALTY AND CASUAL SALES OP PERSONALTY. — (1) GENERAL RULE. — Income from — (A) a sale or other disposition of real property,... | |
 | United States. Tax Court - 1971 - 1470 páginas
...PERSONAL PROPERTY. — (1) IN GENERAL. — Under regulations prescribed by the Secretary or bis delegate, a person who regularly sells or otherwise disposes...payment Is completed, bears to the total contract price. (2) TOTAL CONTRACT PRICE. — For purposes of paragraph (1), the total contract price of all sales... | |
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