 | United States. Court of Claims - 1924 - 792 страница
...or interest in such property ; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or...be properly accounted for as of a different period ; but — "(b) Does not include the following items, which shall be exempt from taxation under this... | |
 | United States. Court of Claims - 1928 - 766 страница
...Section 213 (a) of the revenue act of 1918, 40 Stat. 1057, 1065, being in force in 1919, is as follows: "The amount of all such items shall be included in...properly accounted for as of a different period." This act is unambiguous. It makes receipts a part of the gross income " for the taxable year in which... | |
 | United States. Court of Claims - 1929 - 868 страница
...or interest in such property ; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or...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... | |
 | United States. Department of Justice - 1922 - 710 страница
...of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit or gains...properly accounted for as of a different period." The State Constitution of Texas provides: " Art. VII, sec. 19, Constitution 1845 : All property both... | |
 | Guaranty Trust Company of New York - 1919 - 664 страница
...of or interest in such property; also from interest. rent, dividends, securities, or the transaction of any business carried on for gain or profit, or...be properly accounted for as of a different period; but (b) Does not include the following items, which shall be exempt from taxation under this'title:... | |
 | George Edwin Holmes - 1919 - 1052 страница
...of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or...be properly accounted for as of a different period; but (b) Does not include the following items, which shall be exempt from taxation under this title:... | |
 | National City Company, United States - 1919 - 104 страница
...or interest in such property ; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or...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)... | |
 | Henry Montefiore Powell - 1919 - 708 страница
...of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or...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... | |
 | New York (N.Y.). Tax Commission - 1919 - 106 страница
...of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or...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... | |
 | George Edwin Holmes - 1919 - 1048 страница
...of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or...such items shall be included in the gross income for tie taxable year in which received by the taxpayer, unless, under methods of accounting permitted under... | |
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... use of or interest in such property; also from interest, rent, dividends, securities or the transaction of any business carried on for gain or profit, or gains or profits, and income derived from any source whatever. 
