 | Administrative law - 1971 - 328 pages
...to possession. To constitute payment in such a case, the wages must be credited to or set apart for the employee without any substantial limitation or...or condition upon which payment is to be made, and must be made available to him so that they may be drawn upon at any time, and their payment brought... | |
 | Administrative law - 1969 - 888 pages
...possession. To constitute payment in such a case (i) the wages must be credited to or set apart for the employee without any substantial limitation or...or condition upon which payment is to be made, and must be made available to him so that they may be drawn upon at any time, and their payment brought... | |
 | Administrative law - 1960 - 688 pages
...to possession. To constitute payment in such a case, the wages must be credited to or set apart for the employee without any substantial limitation or...or condition upon which payment is to be made, and must be made available to him so that they may be drawn upon at any time, and their payment brought... | |
 | Administrative law - 1967 - 822 pages
...paid; or (2) When it Is constructively paid, that is, credited to the account of or set apart for an employee without any substantial limitation or restriction...or condition upon which payment is to be made, and made available to him so that it may be drawn upon at any time and its payment brought within his own... | |
 | Administrative law - 1967 - 822 pages
...paid; or (2) When it is constructively paid, that Is, credited to the account of or set apart for an employee without any substantial limitation or restriction...or condition upon which payment is to be made, and made available to him so that it may be drawn upon at any time and its payment brought within his own... | |
 | Administrative law - 1971 - 316 pages
...paid; or (2) When it is constructively paid, that is, credited to the account of or set apart for an employee without any substantial limitation or restriction...or condition upon which payment is to be made, and made available to him so that it may be drawn upon at any time and its payment brought within his own... | |
 | Administrative law - 1954 - 1390 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...or condition upon which payment is to be made, and must be made available to him so that it may be drawn at any time, and its receipt brought within his... | |
 | Administrative law - 1968 - 728 pages
...of information, an amount is deemed to have been paid when it is credited or set apart to a person without any substantial limitation or restriction...or condition upon which payment is to be made, and is made available to him so that it may be drawn at any time, and its receipt brought within his own... | |
 | Agricultural credit - 1942 - 1160 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...or condition upon which payment is to be made, and must be made available to him so that it may be drawn at any time, and its receipt brought within his... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1963 - 1084 pages
...of section 6040, interest is deemed to have been paid when It is credited or set apart to a person C h` Mި+Jx S o R l 2[ Q | +z I3 Ҿ q q^P tA Cƅ ޞ% b WY u[ A3 M 4H [ ֢ξ = ~|va X gM Bҡ :Z n 0 is made available to him so that it may be drawn at any time, and its receipt brought within his own... | |
| |
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... 
