 | Administrative law - 1997 - 636 pages
...a different year in accordance with the taxpayer's method of accounting. Under an accrual method of accounting, income is ineludible in gross income when...thereof can be determined with reasonable accuracy. Therefore, under such a method of accounting if, in the case of compensation for services, no determination... | |
 | Administrative law - 1959 - 1584 pages
...with the taxpayer's method of accounting. Under an accrual method of accounting, income is includible in gross income when all the events have occurred...thereof can be determined with reasonable accuracy. Therefore, under such a method of accounting if, in the case of compensation for services, no determination... | |
 | Administrative law - 1984 - 660 pages
...Under an accrual method of accounting, income is ineludible in Chapter I — Internal Revenue Service gross income when all the events have occurred which...thereof can be determined with reasonable accuracy. Therefore, under such a method of accounting if, in the case of compensation for services, no determination... | |
 | Administrative law - 1977 - 526 pages
...accounting, income is includible in gross income when all the events have occurred which fix the light to receive such income and the amount thereof can be determined with reasonable accuracy. Therefore, under such a method of accounting if, in the case of compensation for services, no determination... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1968 - 938 pages
...is actually or constructively received. Under an accrual method of accounting, income is includible in gross income when all the events have occurred...thereof can be determined with reasonable accuracy. Advance payments of incomej received without restriction as to their use, are includible in gross income... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1963 - 1436 pages
...accounting. It is further provided that, under an accrual method of accounting, income is includible in gross income when all the events have occurred...thereof can be determined with reasonable accuracy. Section 1.461-1 (a) (2) of the regulations provides that an expense is deductible by a taxpayer using... | |
 | Administrative law - 1961 - 566 pages
...with the taxpayer's method of accounting. Under an accrual method of accounting, income is includible in gross income when all the events have occurred...thereof can be determined with reasonable accuracy. Therefore, under such a method of accounting if, in the case of compensation for services, no determination... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1963 - 1264 pages
...accounting. It is further provided that, under an accrual method of accounting, income is includible in gross income when all the events have occurred...thereof can be determined with reasonable accuracy. Section 1.461-1 (a) (2) of the regulations provides that an expense is deductible by a taxpayer using... | |
 | United States. Internal Revenue Service - Internal revenue - 1975 - 804 pages
...securities. Section 1.45 1-1 (a) of the Income Tax Regulations provides that under an accrual method of accounting, income is ineludible in gross income when...thereof can be determined with reasonable accuracy. Rev. Rul. 64-247, 1964-2 CB 179, holds, in part, that where a regulated investment company recovered... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1974
...a different year in accordance with the taxpayer's method of accounting. Under an accrual method of accounting, income is ineludible in gross income when...thereof can be determined with reasonable accuracy. In the instant case the trust does not receive the good-faith deposits as its own, subject to its unfettered... | |
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Under an accrual method of accounting, income is includible in gross income when all the events have occurred which fix the right to receive such income and the amount thereof can be determined with reasonable accuracy. 
