 The amount of all items of gross income shall be included in the gross income for the taxable year in which received by the taxpayer, unless, under methods of accounting permitted under section 41, any such amounts are to be properly accounted for as...  Statutes of the United States of America - Страница 234написао/ла United States - 1921Пуни преглед - О овој књизи
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 страница
....) SEC. 42. PERIOD IN WHICH ITEMS OF GROSS INCOME INCLUDED. The amount of all items of gross income shall be included in the gross income for the taxable...unless, under methods of accounting permitted under section 41, any such amounts are to be properly accounted for as of a different period. In the case... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 страница
...(c).) SEC. 42. PERIOD IN WHICH ITEMS OF GROSS INCOME INCLUDED. The amount of all items of gross income shall be included in the gross income for the taxable...unless, under methods of accounting permitted under section 41, any such amounts are to be properly accounted for as of a different period. In the case... | |
 | 1939 - 1030 страница
...3.46-l.*t SEC. 42. PERiOD iN WHICH ITK.MM OP GROSS 1NCOME INCLUDED. The amount of all items of gross income shall be included in the gross income for the taxable...unless, under methods of accounting permitted under section 41, any such amounts are to be properly accounted for as of a different period. In the case... | |
 | 1941 - 1688 страница
...19.46-l.«t SEC. 12. PERIOD IN WHICH ITEMS OF GROSS INCOME INCLUDED. The amount of all Items of gross Income shall be Included In the gross Income for the taxable...unless, under methods of accountIng permitted under section 41, any such amounts are to be properly accounted for as of a different period. In the case... | |
 | 1940 - 1806 страница
...SEC. 42. Period in which, items of grots income included. — The amount of all Items of gross Income as represents recovery for the discount originally...from business. In the case of a manufacturing, merch section 41, any such amounts are to be properly accounted for as of a different period. In the case... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1798 страница
...SKO. 2. PERIOD IN WHICH ITEMS or GROSS INCOME INCLUDED. — The amount of all items of gross income shall be included in the gross income for the taxable...unless, under methods of accounting permitted under section 1, any such amounts are to be properly accounted for as of a different period. In the case... | |
 | 1959 - 1584 страница
...General rule for taxable year of inclusion — ;a) General rule. The amount of any item of gross income shall be Included in the gross income for the taxable...year in which received by the taxpayer, unless, under the method of accounting used in ccmputing taxable income, such amount is to be properly accounted... | |
 | 1969 - 388 страница
...General rule for taxable year of inclusion — (a) General rule. The amount of any item of gross Income shall be Included In the gross Income for the taxable...year In which received by the taxpayer, unless, under the method of accounting used In computing taxable Income, such amount Is to be properly accounted... | |
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