 | United States. Court of Claims, Audrey Bernhardt - 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 - 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 - 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.... | |
 | Prentice-Hall Inc - 1919 - 640 pages
...constitute receipt in such a case the income must be credited to the taxpayer without any substanial limitation or restriction as to the time or manner...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... | |
 | Henry Montefiore Powell - 1919 - 708 pages
...to possession. To constitute receipt in such a case the income- nraet be credited ft> tt» tasparyer without any substantial limitation or restriction...time or manner of payment or condition upon which paynwnt is to be made:. A book entry-, if raacfo, should indicate an absahrte transfear from one account... | |
 | United States. Bureau of Internal Revenue - 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... | |
 | 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... | |
 | George Edwin Holmes - 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... | |
 | United States. Internal Revenue Service - 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. Bureau of Internal Revenue - 1921 - 772 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...manner of payment or condition upon which payment is to bi> made. In the instant case the dividend was not in money hut in stock of four corporation;;, with... | |
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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... 
