| 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...of the Commissioner does clearly reflect the income . . . ." 2 The Commissioner of Internal Revenue disallowed the deferral of income from one year to... | |
| United States. Court of Claims - 1927 - 902 էջ
...does not clearly reflect the income, the computation shall be made upon such basis and in such manner as in the opinion of the commissioner does clearly...is other than a fiscal year as defined in section 200 or if the taxpayer has no annual accounting period or does not keep books, the net income shall... | |
| 1940 - 1228 էջ
[ Ներեցեք, այս էջի պարունակությունն արգելված է: ] | |
| 1961 - 1152 էջ
[ Ներեցեք, այս էջի պարունակությունն արգելված է: ] | |
| Guaranty Trust Company of New York - 1919 - 664 էջ
...does not clearly reflect the income, the computation shall be made upon such basis and in such manner as in the opinion of the Commissioner does clearly...is other than a fiscal year as defined in section 200 or if the taxpayer has no annual accounting period or does not keep books, the net income shall... | |
| National City Company, United States - 1919 - 104 էջ
...does not clearly reflect the income, the computation shall be made upon such basis and in such manner as in the opinion of the Commissioner does clearly...is other than a fiscal year as defined in Section 200 (par. 16) or if the taxpayer has no annual accounting period or does not keep books, the net income... | |
| United States - 1920 - 1064 էջ
...does not clearly reflect the income, the computation shall be made upon such basis and in such manner as in the opinion of the Commissioner does clearly...is other than a fiscal year as defined in section 200 or if the taxpayer has no annual accounting period or does not keep books, the net income shall... | |
| Irving National Bank, New York - 1920 - 152 էջ
...does not clearly reflect the income, the computation shall be made upon such basis and in such manner as in the opinion of the Commissioner does clearly...is other than a fiscal year as defined in section 200 or if the taxpayer has no annual accounting period or does not keep books, the net income shall... | |
| United States - 1920 - 1052 էջ
...does not clearly reflect the income, the computation shall be made upon such basis and in such manner as in the opinion of the Commissioner does clearly...is other than a fiscal year as defined in section 200 or if the taxpayer has no annual accounting period or does not keep books, the net income shall... | |
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