 | New York (State) - Session laws - 1935 - 1272 pages
...or to be realized when the payment is completed, bears to the total contract price. In the case (1) of a casual sale or other casual disposition of personal...close of the taxable year), for a price exceeding one thousand dollars, or (2) of a sale or other disposition of real property, if in either case the... | |
 | Philippines - Law - 1986 - 492 pages
...the total contract price. (b) Sales of realty and casual sales of personality. — In the case (1) of a casual sale or other casual disposition of personal...close of the taxable year), for a price exceeding one thousand pesos, or (2) of a sale or other disposition of real property, if in either case the initial... | |
 | United States. Congress. House. Committee on Ways and Means - Taxation - 1927 - 1032 pages
...profit realized or to be realized when the payment is completed, bears to the total contract price. In the case of a casual sale or other casual disposition of property for a price exceeding $1,000, by a person not regularly a dealer therein, if the initial payments... | |
 | Eric Louis Kohler - Income tax - 1927 - 618 pages
...under rules and regulations prescribed by the Commissioner, with the approval of the Secretary. (11) In the case of a casual sale or other casual disposition of real property, a reasonable allowance for future expense liabilities, incurred under the provisions... | |
 | United States - Law - 1928 - 1164 pages
...approval of the Secretary. Casual sale of real property; allowance for future expense liabilities. (11) In the case of a casual sale or other casual disposition of real property, a reasonable allowance for future expense liabilities, incurred under the provisions... | |
 | United States - Finance - 1928 - 268 pages
...pension trust to provide for the payment of reasonable pensions to his employees SEC. 214 (a) (11) In the case of a casual sale or other casual disposition of real property, a reasonable allowance for future expense liabilities, incurred under the provisions... | |
 | Robert Hiester Montgomery - Excess profits tax - 1927 - 1510 pages
...property. LAW. Section 214. (a) In computing net income there shall be allowed as deductions: .... (n) In the case of a casual sale or other casual disposition of real property, a reasonable allowance for future expense liabilities, incurred under the provisions... | |
 | United States. Internal Revenue Service - Income tax - 1931 - 502 pages
...shall be allowed as deductions:] (o) Future expenses in case of casual sales of real property. — In the case of a casual sale or other casual disposition of real property by an individual, a reasonable allowance for future expense liabilities, incurred under... | |
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... (b) Sales of realty and casual sales of personalty. — In the case (1) of a casual sale or other casual disposition of personal property (other than property of a kind which would properly be included in the inventory of the taxpayer if on hand at... 
