...amount in addition to that advanced to him as the loan, in which event such additional amount shall be included in the gross income of the taxpayer for the taxable year in which it is received, and (2) No deductible loss to the taxpayer shall be recognized on account of any deficiency...

...amount in addition to that advanced to him as the loan, in which event such additional amount shall be included in the gross income of the taxpayer for the taxable year in which it is received, and (2) No deductible loss to the taxpayer shall be recognized on account of any deficiency...

...amount in addition to that advanced to him as the loan, in which event such additional amount shall be included in the gross income of the taxpayer for the taxable year in which it is received, and (2) No deductible loss to the taxpayer shall be recognized on account of any deficiency...

...amount in addition to that advanced to him as the loan, in which event such additional amount shall be included in the gross income of the taxpayer for the taxable year in which it is received, and (2) No deductible loss to the taxpayer shall be recognized on account of any deficiency...

...amount in addition to that advanced to him as the loan, in which event such additional amount shall be included in the gross income of the taxpayer for the taxable year in which it is received, and (2) No deductible loss to the taxpayer shall be recognized on account of any deficiency...

...before the Tax Court of the United States, that the item described in section 1312(3)(B) should be included in the gross Income of the taxpayer for the taxable year to which the determination relates. (B) Determination described in section 1312(4). In the case of...

...before the Tax Court of the United States, that the item described in section 1312 (3) (B) should be included in the gross income of the taxpayer for the taxable year to which the determination relates. (B) Determination described in section 1312 (4). In the case of...

...before the Tax Court of the United States, that the item described in section 1312(3) (B) should be included in the gross income of the taxpayer for the taxable year to which the determination relates. (1>) Determination Described in Section 1.111(4). — In the case...

...would constitute taxable gain or income under the law applicable to the taxable year in which such gain or income was realized, has not been expended...gain or income shall be included in the gross income of the taxpayer for the taxable year in which certified or otherwise withdrawn." (7) Subsection (i)...

...leave received by A. Section 451 of the Code states that the amount of any item of income shall be included in the gross income of the taxpayer for the taxable year in which received by the taxpayer unless, under the method of accounting used in computing taxable income, such...