 Secretary, a person who regularly sells or otherwise disposes of personal property on the installment plan may return as income therefrom in any taxable year that proportion of the installment payments actually received in that year which the total profit...  Reports of the Tax Court of the United States - Side 305av United States. Tax Court - 1959Uten tilgangsbegrensning - Om denne boken
 | United States. Court of Claims - 1936 - 940 sider
...212 (d) of the Revenue Act of 1926 provides that " Under regulations prescribed by the Commissioner with the approval of the Secretary, a person who regularly...property on the installment plan may return as income tnerefrom in any taxable year that proportion of the installment payments actually received in that... | |
 | 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... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 sider
...of a different period. SEC. 44. INSTALLMENT SALES. Under regulations prescribed by the Commissioner 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... | |
 | Nathan William MacChesney - 1927 - 960 sider
...provisions are contained in Section 212 (d) of the Act: Under regulations prescribed by the Commissioner 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... | |
 | 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... | |
 | Nathan William MacChesney - 1927 - 960 sider
...price. A sale having been determined to be an installment sale the statute provides that the taxpayer "may return as income therefrom in any taxable year...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 price."... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1034 sider
...the approval of the Secretary, a person who sells or otherwise disposes of property (whether real or personal property) on the installment plan may return...therefrom in any taxable year that proportion of the instalment payments actually received in that year which the total profit realized or to be realized... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1032 sider
...be abolished by amending section 212(d) to read: " Under regulations prescribed by the commissioner with the approval of the Secretary, a person who regularly sells or otherwise disposes of property on the Installment plan may return as income therefrom in any taxable year that proportion... | |
 | United States - 1928 - 1164 sider
...period, subject to the provisions of section 968. (d) Under regulations prescribed by the commissioner 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... | |
 | 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... | |
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