 | New York (State) - 1935 - 1272 էջ
...period or does not keep books, the net income shall be computed on the basis of the calendar year. Such net income shall be computed in accordance with the...regularly employed in keeping the books of such taxpayer; but if no such method of accounting has been so employed, or if the method employed does not clearly... | |
 | 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 keeping the books of such taxpayer; but if no such method of accounting lias been go employed, or if the method employed does not clearly... | |
 | 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... | |
 | Robert Hiester Montgomery - 1920 - 1304 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 keeping the books of such taxpayer; but if no such method of accounting has been so employed, or if the method employed does not clearly... | |
 | 1919 - 982 էջ
...are to be made by the Commissioner of Internal Revenue for dealing with special cases. For example, "the net income shall be computed ... in accordance...regularly employed in keeping the books of such taxpayer; but if no such method of accounting has been so employed, or if the method employed does not clearly... | |
 | George Edwin Holmes - 1919 - 1052 էջ
...receipts and disbursements. Reporting Deductions According to Book Entries. The present law requires that net income shall be computed in accordance with the...accounting regularly employed in keeping the books of a taxpayer ; but if no such method of accounting has been so employed or if the method1 employed does... | |
 | Henry Montefiore Powell - 1919 - 708 էջ
...statutory "net income" is commercial "net income." This appears from the fact that ordinarily it ia to be computed in accordance with the method of accounting regularly employed in keeping the books of the taxpayer. (Reg. 45, Rev. Art. 21.) Computation of net income. reflect the income, the computation... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 էջ
...statutory "net income" is commercial "net income." This appears from the fact that ordinarily it is to be computed in accordance with the method of accounting regularly employed in keeping the books of the taxpayer. As to the net income of corporations see section 232 and article 531. fl 522. Art. 22.... | |
 | George Edwin Holmes - 1919 - 1048 էջ
...accounts receivable, property exhaustion and accounts payable for expenses incurred. Net income is computed in accordance with the method of accounting regularly employed in keeping the books of the taxpayer unless no such method of accounting has been 8 Maryland Casualty Co. v. US, 52 Ct. Cls.... | |
 | 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 keeping the books of such taxpayer ; but if no such method of accounting has been so employed, or if the method employed does not clearly... | |
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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... 
