 If no method of accounting has been regularly used by the taxpayer, or if the method used does not clearly reflect income, the computation of taxable income shall be made under such method as, in the opinion of the...  Alternative Mortgage Instruments Research Study - Էջ 23United States. Federal Home Loan Bank Board - 1977Ամբողջությամբ դիտվող - Այս գրքի մասին
 | United States. Court of Claims, Audrey Bernhardt - 1962 - 964 էջ
...disposition, represents income in the 1 To the same effect, i 446, Tut Rev. Code of 1954, provides that : "Taxable Income shall be computed under the...the basis of which the taxpayer regularly computes his income in keeping his books." However, "if the method used does not clearly reflect income, the... | |
 | United States - 1965 - 1110 էջ
...General rule for methods of accounting. § 446. General rule for methods of accounting. (a) General rule. Taxable income shall be computed under the method...the basis of which the taxpayer regularly computes his income in keeping his books. (b) Exceptions. If no method of accounting has been regularly used... | |
 | 1976 - 412 էջ
...reflected by the use oí such method. See section 446 (a) and paragraph (a) of this section, which require that taxable income shall be computed under the method...the basis of which the taxpayer regularly computes his Income in keeping his books, and section 446 (e) and paragraph (e) of this section, which require... | |
 | 1960 - 1764 էջ
...reflected by the use of such method. See section 446 (a) and paragraph (a) of this section, which require that taxable income shall be computed under the method...the basis of which the taxpayer regularly computes his income in keeping his books, and section 446 (e) and paragraph (e) of this section, which require... | |
 | 2007 - 808 էջ
...operating losses, etc. Except for deviations permitted or required by such special accounting treatment, taxable income shall be computed under the method...the basis of which the taxpayer regularly computes his income in keeping his books. For requirement respecting the adoption or change of accounting method,... | |
 | 1978 - 532 էջ
...operating losses, etc. Except for deviations permitted or required by such special accounting treatment, taxable income shall be computed under the method...the basis of which the taxpayer regularly computes his income in keeping his books. For requirement respecting the adoption or change of accounting method,... | |
 | 1989 - 1090 էջ
...GENERAL § 1.446-1 General rule for methods of accounting. (a) General rule. (1) Section 446(a) provides that taxable income shall be computed under the method of accounting on the basis of which a taxpayer regularly computes his income in keeping his books. The term "method of accounting" includes... | |
 | United States. Internal Revenue Service - 1968 - 1034 էջ
...interest paid or accrued within the taxable year on indebtedness. Section 446(a) of the Code provides that taxable income shall be computed under the method...the basis of which the taxpayer regularly computes his income in keeping his books. Section 446(b) of the Code provides, in part, that if the method used... | |
 | United States. Internal Revenue Service - 1963 - 1436 էջ
...the calendar year.1' • "SEC. 446. GENERAL RULE FOR METHODS OF ACCOUNTING. "(a) General Rule. — Taxable Income shall be computed under the method...the basis of which the taxpayer regularly computes his Income In keeping his books. "(b) Exceptions. — If no method of acconntlng has been regularly... | |
| |
