 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1957 - 904 pages
...possession. To constitute receipt in such a case the income must be credited or set apart to the taxpayer without any substantial limitation or restriction...be made, and must be made available to him so that it may be drawn at any time, and ite receipt brought within his own control and disposition. A book... | |
 | United States. Court of Claims - Law reports, digests, etc - 1930 - 854 pages
...reduced to possession. To constitute receipt in such a case the income must be credited to the taxpayer without any substantial limitation or restriction...payment or condition upon which payment is to be made. A book entry if made should indicate an absolute transfer from one account to another." * * * "ARTICLE... | |
 | Guaranty Trust Company of New York - Canada - 1919 - 664 pages
...set apart. In order to constitute receipt it is necessary in such cases for the income to be credited without any substantial limitation or restriction...or condition upon which payment is to be made, and where book entries are made they should indicate an absolute transfer from one account to another.... | |
 | Henry Montefiore Powell - Corporations - 1919 - 708 pages
...dated April 30, 1918.) To constitute receipt in such a case the income must be credited to the taxpayer without any substantial limitation or restriction...payment or condition upon which payment is to be made. A book entry, if made, should indicate an absolute transfer from one account to another. If the income... | |
 | United States. Bureau of Internal Revenue - Excess profits tax - 1920 - 346 pages
...reduced to possession. To constitute receipt in such a case the income must be credited to the taxpayer without any substantial limitation or restriction...payment or condition upon which payment is to be made. A book entry, if made, should indicate an absolute transfer from one account to another. If the income... | |
 | George Edwin Holmes - Excess profits tax - 1920 - 1186 pages
...reduced to possession. To constitute receipt in such a case the income must be credited to the taxpayer without any substantial limitation or restriction...payment or condition upon which payment is to be made. A book entry, if made, should indicate an absolute transfer from one account to another. If the income... | |
 | Income tax - 1920 - 188 pages
...reduced to possession. To constitute receipt in such a case the income must be credited to the taxpayer without any substantial limitation or restriction...payment or condition upon which payment is to be made. A book entry, if made, should indicate an absolute transfer from one account to another. If the income... | |
 | United States. Internal Revenue Service - Excess profits tax - 1921 - 348 pages
...reduced to possession. To constitute receipt in such a case the income must be credited to the taxpayer without any substantial limitation or restriction...payment or condition upon which payment is to be made. A book entry, if made, should indicate an absolute transfer from one account to another. If the income... | |
 | United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...reduced to possession. To constitute receipt in such a case the income must be credited to the taxpayer without any substantial limitation or restriction...payment or condition upon which payment is to be made. A book entry, if made, should indicate an absolute transfer from one account to another. If the income... | |
 | Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...reduced to possession. To constitute receipt in such a case the income must be credited to the taxpayer without any substantial limitation or restriction...payment or condition upon which payment is to be made. A book entry, if made, should indicate an absolute transfer from one account to another. If the income... | |
| |
To constitute receipt in such a case the income must be credited or set apart to the taxpayer without any substantial limitation or restriction as to the time or manner of payment or condition upon which payment is to be made, and must be made available... 
