| 1998 - 646 halaman
...with the taxpayer's method of accountIng. Under an accrual method of accounting, income is ineludible 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... | |
| 1984 - 660 halaman
...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... | |
| 1959 - 1584 halaman
...(ii) Accrual method. Generally, under an accrual method, income is to be included for the taxable year when all the events have occurred which fix the right...thereof can be determined with reasonable accuracy. Under such a method, deductions are allowable for the taxable year in which all the events have occurred... | |
| United States. Internal Revenue Service - 1962 - 1090 halaman
...accrual of such interest. Section 1.451-1 (a) of the Income Tax Regulations provides, in part, that under an accrual method of accounting, income is includible...thereof can be determined with reasonable accuracy. Consequently, where the accrual method is used, the right to receive and not the actual receipt determines... | |
| United States. Internal Revenue Service - 1968 - 938 halaman
...include income in gross income for the taxable year in which it is actually or constructively received. Under an accrual method of accounting, income is includible...thereof can be determined with reasonable accuracy. Advance payments of incomej received without restriction as to their use, are includible in gross income... | |
| 1961 - 566 halaman
...taxpayer unless includible for a different year in accordance with the taxpayer's method of accounting. Under an accrual method of accounting, income is includible...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 - 1963 - 1264 halaman
...different year in accordance with the taxpayer's method of accounting. It is further provided that, under an accrual method of accounting, income is includible...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 - 1973
...Tax Regulations provides, in part, that under the accrual method of accounting, income is ineludible in gross income when all the events have occurred...thereof can be determined with reasonable accuracy. It is clear that the event that fixed the right of the banks in Virginia to receive the refunds occurred... | |
| United States. Internal Revenue Service - 1974
...with the taxpayer's method of accounting. Under an accrual method of accounting, income is ineludible in gross income when all the events have occurred...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... | |
| United States. Internal Revenue Service - 1975 - 804 halaman
...the Income Tax Regulations provides that under an accrual method of accounting, income is ineludible in gross income when all the events have occurred...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... | |
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