 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...  Reports of the Tax Court of the United States - Pàgina 148per United States. Tax Court - 1956Visualització completa - Sobre aquest llibre
 | New York (State) - 1935 - 1272 pàgines
...and fifty-eight-a, to read as follows: § 358-a. Installment basis. 1. A taxpayer who regularly sells or otherwise disposes of personal property on the...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. Court of Claims - 1936 - 940 pàgines
...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 tnerefrom in any taxable year that proportion of the installment payments actually received in that... | |
 | Philippines - 1986 - 492 pàgines
...property. — Under regulations prescribed by the Minister of Finance, a person who regularly sells or otherwise disposes of personal property on the...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... | |
 | Eric Louis Kohler - 1927 - 618 pàgines
...prescribed by the Commissioner and with the approval of the Secretary, a person who regularly sells or otherwise disposes of personal property on the...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 pàgines
...regulations prescribed by the Commissioner with the approval of the Secretary a person who regularly sells or otherwise disposes of personal property on the...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 pàgines
...regulations prescribed by the Commissioner with the approval of the Secretary, a person who regularly sells or otherwise disposes of personal property on the...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 pàgines
...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...Installment payments actually received in that year which ine 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 pàgines
...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... | |
 | New York (State). Legislature - 1927 - 892 pàgines
...as income that proportion of installment payments actually received in taxable year which the total profit realized or to be realized when payment is completed, bears to total contract price, and relative to casual sales of personal property or to sale of real property.... | |
 | United States - 1928 - 1164 pàgines
...regulations prescribed by the commissioner with the approval of the Secretary, a person who regularly sells or otherwise disposes of personal property on the...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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