| United States. Court of Claims - Law reports, digests, etc - 1936 - 940 pages
...provides that " Under regulations prescribed by the Commissioner with the approval of the Secretary, a person who regularly sells or otherwise disposes...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 - Law - 1986 - 492 pages
...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... | |
| Eric Louis Kohler - Income tax - 1927 - 618 pages
...section 226. (d) Under regulations prescribed by the Commissioner and with the approval of the Secretary, a person who regularly sells or otherwise disposes...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 - Taxation - 1927 - 414 pages
...INSTALLMENT SALES. Under regulations prescribed by the Commissioner with the approval of the Secretary, a person who regularly sells or otherwise disposes...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 - Real estate business - 1927 - 960 pages
...(d) of the Act: Under regulations prescribed by the Commissioner with the approval of the Secretary a person who regularly sells or otherwise disposes...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 - Taxation - 1927 - 1032 pages
...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... | |
| Nathan William MacChesney - Real estate business - 1927 - 960 pages
...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 - Internal revenue - 1927 - 1034 pages
...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 - Law - 1928 - 1164 pages
...section 968. (d) Under regulations prescribed by the commissioner with the approval of the Secretary, a person who regularly sells or otherwise disposes...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. Board of Tax Appeals - Taxation - 1928 - 1560 pages
...provides as follows : Under regulations prescribed by the Commissioner with the approval of the Secretary, a person who regularly .sells or otherwise disposes...installment payments actually received in that year whicji the total profit realized or to be realized when the payment is completed, bears to the total... | |
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