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" 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 for as... "
Social Security Rulings on Federal Old-age, Survivors, Disability, Health ... - Stranica 199
napisao/la United States. Social Security Administration - 1960
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American Federal Tax Reports

1995 - Broj stranica: 2582
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Compilation of the social security laws. 1968

1939 - Broj stranica: 594
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United States Code, Opseg 6

United States - 1965 - Broj stranica: 1110
...under section 455 of this title. §451. General rule for taxable year of inclusion. (a) General rule. The amount of any item of gross income shall be included...be properly accounted for as of a different period. (b) Special rule in case of death. In the case of the death of a taxpayer whose taxable income is computed...
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Tax Court Memorandum Decisions, Opseg 37

Commerce Clearing House, United States. Tax Court - 1979 - Broj stranica: 2198
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Tax Court Memorandum Decisions, Opseg 25

Commerce Clearing House - 1966 - Broj stranica: 1700
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Tax Court Memorandum Decisions

1981 - Broj stranica: 2536
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Code of Federal Regulations: Containing a Codification of Documents of ...

1969 - Broj stranica: 388
...taxable year of inclusion. SBC. 451. General rule for taxable year of inclusion — (a) General rule. The amount of any item of gross Income shall be Included...be properly accounted for as of a different period. (b) Special rule in case of death. In the case of the death of a taxpayer whose taxable Income Is computed...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1972 - Broj stranica: 426
...inclusion. SEC. 451. General rule for taxable year of ,inclusion — (a) General rule. The amount of any Hem of gross income shall be included in the gross income...be properly accounted for as of a different period. (b) Special rule in case of death. in the case of the death of a taxpayer whose taxable income is computed...
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The Code of Federal Regulations of the United States of America

1976 - Broj stranica: 412
...inclusion. SBC. 451. General rule for taxable year of inclusion — (a) General rule. The amount ol any item of gross Income shall be Included In the...Income, such amount is to be properly accounted for as oí a different period. (b) Special rule in case of death. In the case of the death oí a taxpayer...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1974 - Broj stranica: 544
...year of Inclusion — , a) General rule. The amount of an; item at gross Income shall be Included tn the gross Income for the taxable year In which received...be properly accounted for as of a different period (b) Special rule in case of death. In the case of the death of a taxpayer whose taxable Income la computed...
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