 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...  Legislative Calendar - Side 24av United States. Congress. Senate. Committee on Finance - 1939Uten tilgangsbegrensning - Om denne boken
 | Philippines - 1986 - 492 sider
...Sales of dealers in personal property. — Under regulations prescribed by the Minister of Finance, a person who regularly sells or otherwise disposes...payments actually received in that year which the gross 3756 OFFICIAL GAZETTE 3757 profit realized or to be realized when payment is completed, bears to the... | |
 | Nathan William MacChesney - 1927 - 960 sider
...specific provisions are contained in Section 212 (d) of the Act: Under regulations prescribed by the Commissioner with the approval of the Secretary a...payments actually received in that year which the total profit realized or to be realized when the payment is completed, bears to the total contract... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1032 sider
...GENTLEMEN: Section 212 (d) in the act of 1920 reads as follows: " Under regulations prescribed by the commissioner with the approval of the Secretary, a...payments actually received in that year which the total profit realized or to be realized when the payment is completed, bears to the total contract... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 sider
...be taken as of a different period. SEC. 44. INSTALLMENT SALES. Under regulations prescribed by the Commissioner with the approval of the Secretary, a...payments actually received in that year which the total profit realized or to be realized when the payment is completed, bears to the total contract... | |
 | Eric Louis Kohler - 1927 - 618 sider
...subject to the provisions of section 226. (d) Under regulations prescribed by the Commissioner and with the approval of the Secretary, a person who regularly...payments actually received in that year which the total profit realized or to be realized when the payment is completed, bears to the total contract... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1034 sider
...approval of the Secretary, a person who sells or otherwise disposes of * * * property {whether real or personal property) on the installment plan may return...payments actually received in that year which the total profit realized or to be realized when the payment is completed, bears to the total contract... | |
 | United States - 1928 - 268 sider
...Secretary, a person who regularly sells or otherwise disposes of personal property on the installment property on the installment plan may return as income...completed, bears to the total contract price. (b) Sales of realty and casual sales of personalty. — In the case (1) of a casual sale or other casual disposition... | |
 | United States - 1928 - 1164 sider
...accounting period, subject to the provisions of section 968. (d) Under regulations prescribed by the commissioner with the approval of the Secretary, a...payments actually received in that year which the total profit realized or to be realized when the payment is completed, bears to the total contract... | |
 | United States. Board of Tax Appeals - 1928 - 1560 sider
...pertinent to the matter under consideration, provides as follows : Under regulations prescribed by the Commissioner with the approval of the Secretary, a...installment payments actually received in that year whicji the total profit realized or to be realized when the payment is completed, bears to the total... | |
 | New York (State). State Tax Commission - 1928 - 706 sider
...law to the practice under the department regulations. Under Chapter 401, a personal income taxpayer who regularly sells or otherwise disposes of personal...payments actually received in that year which the total profit realized, or to be realized when the payment is completed, bears to the total contract... | |
| |
