 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 - 1972 - 1010 páginas
...Installment method of accounting prescribed In section 453 may return as Income from Installment sales In any taxable year that proportion of the Installment...which the gross profit realized or to be realized when the property Is paid for bears to the total contract price. • • • In the case of sales of real... | |
 | 1973 - 384 páginas
...general. Under regulations prescribed by the Secretary or his delegate, a person who regularly selle or otherwise disposes of personal property on the...payments actually received in that year which the prosa profit, realized or to be realized when payment is completed, bears to the total contract price.... | |
 | 1975 - 398 páginas
...general. Under regulations prescribed by the Secretary or his delegate, a person who regularly Rclis or otherwise disposes of personal property on the...gross profit, realized or to be realized when payment la completed, bears to the total contract price. (2) Total contract price. For purposes of paragraph... | |
 | 1975 - 396 páginas
...prescribed by the Secretary or his delegate, a person who regularly sells or otherwise disposée oí personal property on the installment plan may return...gross profit, realized or to be realized when payment 1л completed, bears to the total contract prie«. (3) Total contract price. For purpose« of paragraph... | |
 | 1949 - 774 páginas
...installment plan, whether or not title remains in the vendor until the property is fully paid for, may return as income therefrom in any taxable year...payments actually received in that year which the total or gross profit (that is, sales less cost of goods sold) realized or to be realized when the... | |
 | 1968 - 348 páginas
...exceed 30 percent of the selling price, the vendor may return as income from each such transaction in any taxable year that proportion of the installment...actually received in that year which the gross profit (as described in paragraph (b) of § 1.453-1) realized or to be realized when the property is paid... | |
 | United States. Tax Court - 1977 - 1100 páginas
...Income Tax Regs., provides that the income to be reported under section 453 for any taxable year is that proportion of the installment payments actually...which the gross profit realized or to be realized when the property is paid for bears to the total contract price. For sales of real estate, gross profit... | |
 | United States. Congress. Joint Committee on Taxation - 1979 - 1570 páginas
...year from a disposition, the income for any taxable year from a deposition is that proportion of the payments actually received in that year which the...payment is completed, bears to the total contract price. As under present law. the contract price is the portion of the selling price which is or will be paid... | |
 | United States. Congress. Joint Committee on Taxation - 1979 - 42 páginas
...year from a disposition, the income for any taxable year from a disposition is that proportion of the payments actually received in that year which the...payment is completed, bears to the total contract price. As under present law, the contract price is the portion of the selling price which is or will be paid... | |
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