...wlio regularly sells or otherwise disposes of personal property on the installment plan may return us income therefrom in any taxable year that proportion...payment is completed, bears to the total contract price. (b) .SALES OF REALTY AND CASUAL SALES OF PERSONALTY. — In the case (1) of a casual sale or other...

...returned on the installment method (§44 (b)); ie, the taxpayer may return 191 Opinion of the Court. in any taxable year that proportion of the installment...to be realized when payment is completed bears to total contract price. See § 44 (a). Regulations 74 permit the vendor to return income from installment...

...returned on the installment method (§44 (b)); ie, the taxpayer may return 191 Opinion of the Court. in any taxable year that proportion of the installment...to be realized when payment is completed bears to total contract price. See § 44 (a). Regulations 74 permit the vendor to return income from installment...

...returned on the installment method (§44 (b)); ie, the taxpayer may return 191 Opinion of the Court. in any taxable year that proportion of the installment...to be realized when payment is completed bears to total contract price. See § 44 (a). Regulations 74 permit the vendor to return income from installment...

...1928, to report the transaction on the installment basis and to return as income therefrom in 1928 that proportion of the installment payments actually...gross profit realized or to be realized, when payment was completed, bore to the total sales price; and it is immaterial that plaintiff, who employed the...

...personal property. Under regulations prescribed by the Commissioner with the approval of the Secretary, n paid. § 19.149-1 Return of information by brokers....hereby directed to make an annual return of information (b) Sales of realty and casual sales of personality? In the case (1) of a casual sale or other casual...

...property. — Under regulations prescribed by the Commissioner with the approval of the Secretary, a person who regularly sells or otherwise disposes...payment Is completed, bears to the total contract price. (h) Soles of realty and casual sales of personalty. — In the case (1) of a casual sale or other casual...

...personal property. Under regulations prescribed by the Commissioner with the approval of the Secretary, a person who regularly sells or otherwise disposes...payment is completed, bears to the total contract price. (b) Sales of realty and casual sales of personalty. 1n the case (1) of a casual sale or other casual...

...property on the installment plan may return as Income therefrom in any taxable year that proportion or reviously paid by such taxpayer be made to such (b) Sales of realty and casual sales of personalty. — In the case (1) of a casual sale or other casual...

...PROPERTY. — Under regulations prescribed by the Commissioner, with the approval of the Secretary, a person who regularly sells or otherwise disposes...is completed, bears to the total contract price." The purpose of thisi permissive provision is self-evident. It is intended to relieve companies selling...