| 1970 - 372 էջ
...rule for methods of accounting. Sec. 446. General rule tor methodt of accounting — (a) General rule. Taxable Income shall be computed under the method...regularly computes his Income In keeping his books. (b) Exceptions. If no method of accountIng has been regularly used by the taxpayer, or if the method... | |
| United States. Internal Revenue Service - 1958 - 1258 էջ
...FOR METHODS or ACCOUNTING. SEC. 446. GENERAL RULE FOR METHODS OF ACCOUNTING. (a) GENERAL RULE. — Taxable income shall be computed under the method...regularly computes his income in keeping his books. (b) EXCEPTIONS. — If no method of accounting has been regularly used by the taxpayer, or if the method... | |
| United States. Congress. House. Committee on Ways and Means - 1959 - 1574 էջ
...the Taxation of Profits and Income, final report, sees. 418, 426 (Cmd. 9474, 1955). General rule : Taxable income shall be computed under the method...regularly computes his income in keeping his books. Numerous studies point out that differences between business and taxable income are numerous and important.14... | |
| 1972 - 384 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... | |
| 1960 - 630 էջ
...rule for methods of accounting. SEC. 446. General rule for methods of accounting — (a) General rule. Taxable income shall be computed under the method...regularly computes his income in keeping his books. (b) Exceptions. If no method of accounting has been regularly used by the taxpayer, or if the method... | |
| 1959 - 1338 էջ
...rule for methods of accounting. SEC. 448. General rule for methods of accounting — (a) General rule. ld If, and only If, such Individual Is not married...taxable year, Is not a surviving spouse (as denned (b) Exceptions. If no method of accountIng has been regularly used by the taxpayer. or If the method... | |
| 1973 - 392 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... | |
| 1967 - 370 էջ
...rule for methods of accounting. SEC. 446. General rule for methods of accounting — (a) General rule. Taxable income shall be computed under the method...regularly computes his income in keeping his books. (b) Exceptions. If no method of accounting has been regularly used by the taxpayer, or if the method... | |
| 1971 - 372 էջ
...rule for methods of accounting. SBC. 446. General rule for methods of accounting — (a) General rule. Taxable income shall be computed under the method...regularly computes his income in keeping his books. (b) Exceptions. If no method of accounting has been regularly used by the taxpayer, or if the method... | |
| United States. Tax Court - 1965 - 916 էջ
...income is clearly reflected by the use of such method. See section 446 (a) and paragraph (a) of thli section, which require that taxable Income shall be...the basis of which the taxpayer regularly computes bis Income In keeping his books • • [Emphasis supplied. ] 788-640 — 66 12 for the years in which... | |
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