...Sales of dealers in personal property. — Under regulations prescribed by the Minister of Finance, a person who regularly sells or otherwise disposes...payments actually received in that year which the gross 3756 OFFICIAL GAZETTE 3757 profit realized or to be realized when payment is completed, bears to the...

...be taken as of a different period. SEC. 44. INSTALLMENT SALES. Under regulations prescribed by the Commissioner with the approval of the Secretary, a...payments actually received in that year which the total profit realized or to be realized when the payment is completed, bears to the total contract...

...GENTLEMEN: Section 212 (d) in the act of 1920 reads as follows: " Under regulations prescribed by the commissioner with the approval of the Secretary, a...payments actually received in that year which the total profit realized or to be realized when the payment is completed, bears to the total contract...

...specific provisions are contained in Section 212 (d) of the Act: Under regulations prescribed by the Commissioner with the approval of the Secretary a...payments actually received in that year which the total profit realized or to be realized when the payment is completed, bears to the total contract...

...subject to the provisions of section 226. (d) Under regulations prescribed by the Commissioner and with the approval of the Secretary, a person who regularly...payments actually received in that year which the total profit realized or to be realized when the payment is completed, bears to the total contract...

...approval of the Secretary, a person who sells or otherwise disposes of * * * property {whether real or personal property) on the installment plan may return...payments actually received in that year which the total profit realized or to be realized when the payment is completed, bears to the total contract...

...Secretary, a person who regularly sells or otherwise disposes of personal property on the installment property on the installment plan may return as income...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 casual disposition...

...accounting period, subject to the provisions of section 968. (d) Under regulations prescribed by the commissioner with the approval of the Secretary, a...payments actually received in that year which the total profit realized or to be realized when the payment is completed, bears to the total contract...

...pertinent to the matter under consideration, provides as follows : Under regulations prescribed by the Commissioner with the approval of the Secretary, a...installment payments actually received in that year whicji the total profit realized or to be realized when the payment is completed, bears to the total...

...law to the practice under the department regulations. Under Chapter 401, a personal income taxpayer who regularly sells or otherwise disposes of personal...payments actually received in that year which the total profit realized, or to be realized when the payment is completed, bears to the total contract...