 | United States. Tax Court - 2000 - 682 էջ
...constructively received. * * * [Sec. 1.451-1(a), Income Tax Regs.] Taxable income, in turn, generally "shall be computed under the method of accounting...regularly computes his income in keeping his books", with the exception that "if the method used does not clearly reflect income, the computation of taxable... | |
 | Simon James - 2002 - 428 էջ
...is an apparently strong link between tax law and accounting in Section 446(a) IRC 1986 which states: 'taxable income shall be computed under the method...regularly computes his income in keeping his books'. Most companies adopt the accruals method as their 'method of accounting' and GAAP for tax profit calculations.... | |
 | Gabriele Klein - 2013 - 292 էջ
...desßnancial accounting gesprochen werden.185 Zwar besagt § 446 (a) des Intemal Revenue Code (IRC), dass „taxable income shall be computed under the method...regularly computes his income in keeping his books"; jedoch erfolgt in § 446 (b) des IRC eine Einschränkung dieses Grundsatzes dahingehend, dass die angewendeten... | |
 | Marc Pisoke - 2004 - 284 էջ
...Maßgeblichkeit vordergründig betrachtet zumindest ähnliche Vorschrift in Form des conformity requirement: „Taxable income shall be computed under the method...taxpayer regularly computes his income in keeping his books."302 Für eine Maßgeblichkeit der US-GAAP für das tax 296 Moxter: Zum Verhältnis von Handesbilanz... | |
 | Gaby Pottgießer - 2006 - 632 էջ
...Zwecke der Besteuerung zurückgreifen.1244 Der IRC enthält einen Verweis auf die Buchführungsmethoden: „Taxable Income shall be computed under the method...taxpayer regularly computes his income in keeping bis books."1245 Diese Definition ist allerdings nicht als Verweis auf das Financial Accounting zu werten,1246... | |
 | United States. Tax Court - 1962 - 1242 էջ
...the hands of the transferor. OPINION. Section 446 (a) of the Internal Revenue Code of 1954 * provides that taxable income shall be computed under the method...regularly computes his income in keeping his books. Section 446 (b)2 provides that if no method of accounting has been regularly used by the taxpayer or... | |
 | United States. Internal Revenue Service - 1960 - 1384 էջ
...value of the certificate redeemed. Section 446 of the Internal Revenue Code of 1954 provides, in part, "Taxable income shall be computed under the method...regularly computes his income in keeping his books'" and, "* * * if the method used does not clearly reflect income, the computation of taxable income shall... | |
 | 1956 - 786 էջ
...of income not properly deferred under the taxpayer's method of accounting. (b) Section 446 provides that taxable income shall be computed under the method...regularly computes his income in keeping his books. Section 452 provides a specific method of accounting and, accordingly, the books of the taxpayer must... | |
 | 1966 - 276 էջ
...operating losses, etc. Except for deviations permitted or required by such special accounting treatment, taxable income shall be computed under the method...regularly computes his income in keeping his books. For requirement respecting the adoption or change of accounting method, see section 446 (e) and paragraph... | |
 | 1969 - 370 էջ
...operating losses, etc. Except for deviations permitted or required by such special accounting treatment, taxable income shall be computed under the method...regularly computes his income in keeping his books. For requirement respecting the adoption or change of accounting method, see section 446 (e) and paragraph... | |
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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 Secretary or his delegate, does clearly... 
