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" paid or incurred", dependent upon the method of accounting upon the basis of which the net income is computed, unless in order to clearly reflect the income the deductions or credits should be taken as of a different period. "
Cases Decided in the United States Court of Claims ... with Report of ... - Page 36
by United States. Court of Claims, Audrey Bernhardt - 1953
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Income Tax Procedure

Robert Hiester Montgomery - Excess profits tax - 1920
...or incurred," and the terms "paid or incurred" and "paid or accrued" shall be construed according to the method of accounting upon the basis of which the net income is computed under section 212. If the taxpayer keeps no regular books of account, and if he does keep books, but...
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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - Canada - 1919 - 30 pages
...or incurred," and the terms "paid or incurred" and "paid or accrued" shall be construed according to the method of accounting upon the basis of which the net income is computed under section 212. DIVIDENDS SEC. 201.(a) That the term "dividend" when used in this title (except...
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Taxation of Corporations and Personal Income in New York

Henry Montefiore Powell - Corporations - 1919 - 400 pages
...or incurred," and the terms "paid or incurred" and "paid or accrued" shall be construed according to the method of accounting upon the basis of which the net income is computed, under this article. The term "received" for the purpose of the computation of net income under this...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - Excess profits tax - 1919 - 1023 pages
...or incurred," and the terms "paid or incurred" and "paid or accrued" shall be construed according to the method of accounting upon the basis of which the net income is computed under section 212. DIVIDENDS Sec. 201. (a) That the term "dividend" when used in this title (except...
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Internal Revenue Laws in Force May 1, 1920: With an Appendix Containing Laws ...

United States - Internal revenue law - 1920 - 1035 pages
...the terms " paid or incurred " r"p'<' or ac- and "paid or accrued'' shall be construed according to @;d? under section 212. SEC. 201. (a) That the term "dividend " when used in this title (except in paragraph...
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Fairchild's Daily News Record and Women's Wear National Directory ..., Volume 17

Clothing trade - 1920
...or incurred." and the terms "paid or incurred" and "paid or accrued" shall be construed according to the method of accounting upon the basis of which the net income is computed under. Person. — The term "person" includes partnerships and corporations, as well as individuals....
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Comptroller's Regulations Relating to the Income Tax Issued Pursuant to ...

Income tax - 1920 - 167 pages
...article, means "received or accrued" and the term "received or accrued" shall be construed according to the method of accounting upon the basis of which the net income is computed under this article. 7. The word "resident" applies only to natural persons and includes for the purpose...
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Regulations 45 Relating to the Income Tax and War Profits and Excess Profits ...

United States. Bureau of Internal Revenue - Excess profits tax - 1920 - 335 pages
...incurred," and the terms " paid or incurred " and " paid or accrued " shall be construed according to the method of accounting upon the basis of which the net income is computed under section 212. ART. 1521. Fiduciary. — " Fiduciary " is a term which applies to all persons that...
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The Federal Statutes Annotated: Containing All the Laws of the United States ...

United States - Law - 1920
...incurred," and the terms " paid or incurred " and " paid or accrued " shall be construed according to the method of accounting upon the basis of which the net income is computed under section 212. [40 Stat. L. 1058.] SEC. 201. Dividends, (a) That the term " dividend " when used...
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Pamphlets, Volume 35

Irving National Bank, New York - 1920
...or incurred", and the terms "paid or incurred" and "paid or accrued" shall be construed according to the method of accounting upon the basis of which the net income is computed under section 212. Dividends. Sec. 201. (a) That the term "dividend" when used in this title (except...
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