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" 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... "
Federal Income, Estate, and Gift Tax Laws, Correlated: Being a Correlation ... - Էջ 95
United States, Walter Elbert Barton - 1953 - 640 էջ
Ամբողջությամբ դիտվող - Այս գրքի մասին

Cases Decided in the United States Court of Claims ... with ..., Հատոր 149

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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Cases Decided in the Court of Claims of the United States, Հատորներ 55-62

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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

The Federal Reporter

1940 - 1228 էջ
[ Ներեցեք, այս էջի պարունակությունն արգելված է: ]
Հատվածի դիտում - Այս գրքի մասին

The Federal Reporter

1961 - 1152 էջ
[ Ներեցեք, այս էջի պարունակությունն արգելված է: ]
Հատվածի դիտում - Այս գրքի մասին

Canada; Economic Position and Plans for Development

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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Revenue Act of 1918: Complete Text of the Revenue Act of 1918, Including the ...

Equitable Trust Company of New York - 1919 - 264 էջ
[ Ներեցեք, այս էջի պարունակությունն արգելված է: ]
Հատվածի դիտում - Այս գրքի մասին

Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Pamphlets, Հատոր 35

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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Internal Revenue Laws in Force May 1, 1920: With an Appendix Containing Laws ...

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...
Ամբողջությամբ դիտվող - Այս գրքի մասին




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