 ... in the taxable year during which it is credited to his account, set apart for him, or otherwise made available so that he may draw upon it at any time, or so that he could have drawn upon it during the taxable year If notice of intention to withdraw...  Internal Revenue Bulletin - Pągina 32per United States. Internal Revenue Service - 1958Visualització completa - Sobre aquest llibre
 | Prentice-Hall Inc - 1919 - 640 pągines
...income must be unqualifiedly subject to the demand of the taxpayer. Where a corporation contingently credits its employees with bonus stock, but the stock is not available to such employees until the termination of five years of employment, the mere crediting on the books of the corporation does... | |
 | Henry Montefiore Powell - 1919 - 708 pągines
...income must be unqualifiedly subject to the demand of the taxpayer. Where a corporation contingently credits its employees with bonus stock, but the stock is not available to such employees until the termination of five years of employment, the mere crediting on the books of the corporation does... | |
 | 1920 - 188 pągines
...unqualifiedly subject to the demand of the taxpayer. For example, where a corporation contingently credits its employees with bonus stock, but the stock is not available to such employees until the termination of five years of employment, the mere crediting on the books of the corporation does... | |
 | United States. Bureau of Internal Revenue - 1920 - 346 pągines
...income must be unqualifiedly subject to the demand of the taxpayer. Where a corporation contingently credits its employees with bonus stock, but the stock is not available to such employees until the termination of five years of employment, the mere crediting on the books of the corporation does... | |
 | George Edwin Holmes - 1920 - 1186 pągines
...income must be unqualifiedly subject to the demand of the taxpayer. Where a corporation contingently credits its employees with bonus stock, but the stock is not available to such employees until the termination of five years of employment, the mere crediting on the books of the corporation does... | |
 | Irving National Bank, New York - 1921 - 140 pągines
...income must be unqualifiedly subject to the demand of the taxpayer. Where a corporation contingently credits its employees with bonus stock, but the stock is not available to such employees until the termination of five years of employment, the mere credit on the books of the corporation does not... | |
 | United States. Internal Revenue Service - 1921 - 348 pągines
...income must be unqualifiedly subject to the demand of the taxpayer. Where a corporation contingently credits its employees with bonus stock, but the stock is not available to such employees until the termination of five years of employment, the mere crediting on the books of the corporation does... | |
 | United States. Internal Revenue Service - 1924 - 396 pągines
...income must be unqualifiedly subject to the demand of the taxpayer. Where a corporation contingently credits its employees with bonus stock, but the stock...books of the corporation does not constitute receipt. ART. 52. Examples of constructive receipt. — When interest coupons have matured and are payable,... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pągines
...income must be unqualifiedly subject to the demand of the taxpayer. Where a corporation contingently credits its employees with bonus stock, but the stock...books of the corporation does not constitute receipt. ART. 52. Examples of constructive receipt. -When interest coupons have matured and are payable, but... | |
 | Robert Hiester Montgomery - 1927 - 1510 pągines
...income must be unqualifiedly subject to the demand of the taxpayer. Where a corporation contingently credits its employees with bonus stock, but the stock...books of the corporation does not constitute receipt. (Art. 51.) When interest coupons have matured and are payable, but have not been cashed, such interest,... | |
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