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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
...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 United States Court of Claims, Հատորներ 55-62

United States. Court of Claims - 1927
...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

Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 30 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: With an Appendix Containing Laws of a ...

United States - 1920
...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
...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 - 1035 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

Federal Income Tax and Its Relation to Real Property

Real Estate Board of New York - 1920 - 96 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 Statutes Annotated: Containing All the Laws of the United States ...

United States - 1920
...does not clearly reflect the income, the computation shall be made upon such basis and in suc-h 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

Federal Income Tax and Its Relation to Real Property

Real Estate Board of New York - 1920 - 96 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...accounting period 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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Regulations 45 Relating to the Income Tax and War Profits and Excess Profits ...

United States. Bureau of Internal Revenue - 1920 - 335 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...annual accounting period is other than a fiscal year as denned in section 200 or if the taxpayer has no annual accounting period or does not keep books, the...
Ամբողջությամբ դիտվող - Այս գրքի մասին




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