...to the contrary such price will be e As to fees for services to clients, patiente, etc these should be included in the gross income for the taxable year in which received, unless they are included when they accrue to him in accordance with an approved method of accounting...

...or profits and income derived from any source whatever." The amount of all such items is required to be included in the gross income for the taxable year in which received by the taxpayer, unless they may be properly accounted for on the accrual basis under § 212 (b). See United States v. Anderson,...

...year in which received by the taxpayer if, "under methods of accounting permitted under section 41, any such amounts are to be properly accounted for as of a different period." And it is clear that accrual methods of accounting may be employed. United States v. Anderson, 269...

...business carried on for gain or profit, or gains or profits and income derived from any source whatever. The amount of all such items shall be Included in...accounting permitted under subdivision (b) of Section 212 (par 46-P) any such amounts are to be properly accounted for as of a different period; but 50. (b)...

...business carried on for gain or profit, or gains or profits and income derived from any source whatever. The amount of all such items shall be included in...be properly accounted for as of a different period; but (b) Does not include the following items, which shall be exempt from taxation under this title:...

...gross income and all deductions are treated with reasonable consistency. All items of gross income shall be included in the gross income for the taxable year in which they are received by the taxpayer, and deductions taken accordingly, unless in order clearly...

...for guiii or profit. or gains or profits and income such iteuts shall ‘be included in tile gross income for the taxable year in which received by the taxpayer, unless, S1(¿il ¿ of section i12 any such amounts are to be propunder uiethiods of accounting permitted under...

...business carried on for gain or profit, or gains or profits and income derived from any source whatever. The amount of all such items shall be included in...be properly accounted for as of a different period; but (b) Does not include the following items, which shall be exempt from taxation under this title:...

...shares. (8) Gains or profits and income derived from any source whatever. The foregoing items must be included in the gross income for the taxable year in which received by the taxpayer, unless, under the methods of accounting permitted in this law, any such accounts are to be properly accounted for...

...business carried on for gain or profit, or gains or profits and income derived from any source whatever. The amount of all such items shall be included in the gross income of the income year in which received by the taxpayer, unless, under the methods of accounting permitted...