 The net income shall be computed upon the basis of the taxpayer's annual accounting period (fiscal year or calendar year, as the case may be) in accordance with the method of accounting regularly employed in keeping the books of such taxpayer; but if...  Cumulative Bulletin ... Income Tax Rulings - Էջ 99United States. Bureau of Internal Revenue - 1921Ամբողջությամբ դիտվող - Այս գրքի մասին
 | New York (State) - 1935 - 1272 էջ
...shall be computed on the basis of the calendar year. Such net income shall be computed in accordance with the method of accounting regularly employed in...the computation shall be made upon such basis and in sucli manner as in the opinion of the tax commission docs clearly reflect the income. In the case of... | |
 | United States. Court of Claims, Audrey Bernhardt - 1952 - 936 էջ
...taxpayer's annual accounting period (fiscal year or calendar year, as the case may be) in accordance with the method of accounting regularly employed In...reflect the income, the computation shall be made in accordance with such method as in the opinion of the Commissioner does clearly reflect the income.... | |
 | United States. Court of Claims, Audrey Bernhardt - 1962 - 964 էջ
...in accordance with the method of accounting regularly employed in keeping the books . . . but . . . if the method employed does not clearly reflect the income, the computation shall be made in accordance with such method as in the opinion of the Commissioner does clearly reflect the income... | |
 | United States. Court of Claims - 1930 - 854 էջ
...taxpayer's annual accounting period (hscal year or calendar year, as the case may be) in accordance with the method of accounting regularly employed in keeping the books of such taxpayer. The applicable regulations of the Treasury Department promulgated April 17, 1919 (Regulations No. 45)... | |
 | United States. Court of Claims, Audrey Bernhardt - 1955 - 908 էջ
...which it employs. Section 41 states the general rule that net income shall be computed "in accordance with the method of accounting regularly employed in keeping the books" of the taxpayer. Section 43 provides that deductions and credits may be taken "for the taxable year in... | |
 | 1927 - 1070 էջ
...taxpayer's annual accounting period (fiscal year or calendar year, as the case may be) in accordance with the method of accounting regularly employed in...such taxpayer; but if no such method of accounting lias been go employed, or if the method employed does not clearly reflect the income, the computation... | |
 | 1919 - 246 էջ
...income shall be computed upon the basis of the taxpayer's annual accounting period * * * in accordance with the method of accounting regularly employed in keeping the books of such taxpayer. Where no such method of accounting has been so employed, or if the method employed does not clearly... | |
 | New York (State). Comptroller's Office - 1919 - 24 էջ
...clearly reflect income or if no books are kept, how shall income be calculated? It shall be calculated upon such basis and in such manner as, in the opinion of the comptroller, clearly reflects income. (Section 358) Rules and regulations to be promulgated will more... | |
 | Robert Hiester Montgomery - 1920 - 1304 էջ
...clearly reflect the income." LAW. Section 212. (b) The net income shall be computed .... in accordance with the method of accounting regularly employed in keeping the books of such taxpayer,17 but if no such method of accounting has been so employed, or if the method employed does... | |
 | New York (N.Y.). Tax Commission - 1919 - 106 էջ
...taxpayer's annual accounting period (fiscal year or calendar year as the case may be) in accordance with the method of accounting regularly employed in...basis and in such manner as in the opinion of the comptroller does clearly reflect the income. If the taxpayer's annual accounting period is other than... | |
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