 | 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... | |
 | 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.... | |
 | United States. Internal Revenue Service - Income tax - 1931 - 502 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 its receipt brought within his own control and disposition. A book... | |
 | United States. Bureau of Internal Revenue - Income tax - 1933 - 452 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 its receipt brought within his own control and disposition. A book... | |
 | United States. Bureau of Internal Revenue - Excise tax - 1936 - 76 pages
...reduced to possession. To constitute payment in such a case the wages must be credited or set apart to the employee without, any substantial limitation or...be made available to him so that they may be drawn at any time, and their payment brought within his own control and disposition. (See article 203, relating... | |
 | United States. Internal Revenue Service - Income tax - 1936 - 604 pages
...information, an amount is deemed to have been paid when it is credited or set apart to the taxpayer without any substantial limitation or restriction...or condition upon which payment is to be made, and which is made available to him so that it may be drawn at any time, and its receipt brought within... | |
 | Administrative law - 1939 - 1522 pages
...reduced to possession. To constitute payment in such a case, the wages must be credited or set apart to the employee without any substantial limitation or...at any time, and their payment brought within his control and disposition. Subpart B — Definitions SOBCHAPTEH D COLLECTION OF INCOME TAX AT SOOTCE... | |
 | Administrative law - 1939 - 980 pages
...•For statutory citation, see note to § 401.0. Page 1801 the wages must be credited or set apart to the employee without any substantial limitation or...be made available to him so that they may be drawn at any time, and their receipt brought within his own control and disposition. (See § 401.303, relating... | |
 | Administrative law - 1939 - 1624 pages
...payment can be found to have been made only where (1) the wages have been credited or set apart to the employee without any substantial limitation or...or condition upon which payment is to be made and are available to him so that they may be drawn at any time, and their receipt brought within his own... | |
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To constitute payment in such a case the wages must be credited to or set apart for the employee 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... 
