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" ... use of or interest in such property; also from interest, rent, dividends, securities or the transaction of any business carried on for gain or profit, or gains or profits, and income derived from any source whatever. "
Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ... - Sivu 82
tekijä(t) Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 549 sivua
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Cases Decided in the Court of Claims of the United States, Nide 58

United States. Court of Claims - 1924 - 792 sivua
...or interest in such property ; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or...be properly accounted for as of a different period ; but — "(b) Does not include the following items, which shall be exempt from taxation under this...

Cases Decided in the Court of Claims of the United States, Nide 64

United States. Court of Claims - 1928 - 764 sivua
...Section 213 (a) of the revenue act of 1918, 40 Stat. 1057, 1065, being in force in 1919, is as follows: "The amount of all such items shall be included in...properly accounted for as of a different period." This act is unambiguous. It makes receipts a part of the gross income " for the taxable year in which...

Cases Decided in the Court of Claims of the United States, Nide 66

United States. Court of Claims - 1929 - 868 sivua
...or interest in such property ; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or...the taxable year in which received by the taxpayer * * *." " SEC. 202. (a) That for the purpose of ascertaining the gain derived or loss sustained from...

Official Opinions of the Attorneys General of the United States: Advising ...

United States. Department of Justice - 1922 - 710 sivua
...of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit or gains...properly accounted for as of a different period." The State Constitution of Texas provides: " Art. VII, sec. 19, Constitution 1845 : All property both...

Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 664 sivua
...of or interest in such property; also from interest. rent, dividends, securities, or the transaction of any business carried on for gain or profit, or...be properly accounted for as of a different period; but (b) Does not include the following items, which shall be exempt from taxation under this'title:...

Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1052 sivua
...of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or...be properly accounted for as of a different period; but (b) Does not include the following items, which shall be exempt from taxation under this title:...

United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 sivua
...or interest in such property ; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or...accounting permitted under subdivision (b) of Section 212 (par 46-47) any such amounts are to be properly accounted for as of a different period; but 50. (b)...

Taxation of Corporations and Personal Income in New York

Henry Montefiore Powell - 1919 - 708 sivua
...of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or...year in which received by the taxpayer, unless, under the methods of accounting permitted in this article, any such amounts are to be properly accounted...

Report for the Year Ending ...

New York (N.Y.). Tax Commission - 1919 - 106 sivua
...of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or...year in which received by the taxpayer, unless, under the methods of accounting permitted in this article, any such amounts are to be properly accounted...

Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1048 sivua
...of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or...such items shall be included in the gross income for tie taxable year in which received by the taxpayer, unless, under methods of accounting permitted under...




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