 Whenever In the opinion of the Commissioner the use of Inventories is necessary in order clearly to determine the Income of any taxpayer, Inventories shall be taken by such taxpayer upon such basis as the Commissioner, with the approval of the Secretary,...  Taxation of Corporations and Personal Income in New York - Էջ 252Henry Montefiore Powell - 1919 - 400 էջԱմբողջությամբ դիտվող - Այս գրքի մասին
 | Irving Bank. Columbia Trust Company - 1923 - 148 էջ
...taxpayer upon such basis as the Commissioner, with the approval of the Secretary, may prescribe as conforming as nearly as may be to the best accounting practice in the trade or business and as most clearly reflecting the income. NET LOSSES SEC. 204. (a) That as used in this section the term... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 էջ
...taxpayer upon such basis as the Commissioner, with the approval of the Secretary, may prescribe as conforming as nearly as may be to the best accounting practice in the trade or business and as most clearly reflecting the income NET LOSSES. Sec. 204. (a) That as used in this section the term... | |
 | North Carolina - 1923 - 730 էջ
...inventories shall be taken by such taxpayer, upon such Revenue. basis as the Commissioner of Revenue may prescribe, conforming as nearly as may be to the best accounting practice in tlie trade or business and most clearly reflecting the income. SEC. 306. Deductions. In computing net... | |
 | United States. Internal Revenue Service - 1924 - 396 էջ
...taxpayer upon such basis as the Commissioner, with the approval of the Secretary, may prescribe as conforming as nearly as may be to the best accounting practice in the trade or business and as most clearly reflecting the income. necessary in every case in which the production, purchase, or... | |
 | Eric Louis Kohler - 1924 - 514 էջ
...taxpayer upon such basis as the Commissioner, with the approval of the Secretary, may prescribe as conforming as nearly as may be to the best accounting practice in the trade or business and as most clearly reflecting the income. NET LOSSES Sec. 204. (a) That as used in this section the term... | |
 | Mississippi - 1924 - 828 էջ
...such taxpayer upon such basis as the commissioner with the approval of the goveinor may prescribe as conforming as nearly as may be to the best accounting practice in the trade or business as most clearly reflecting the income. Net losses. 140 GENERAL LAWS OF THE (b) If for any taxable year... | |
 | North Carolina - 1925
...such taxpayer, upon such basis as the Commissioner of Revenue may prescribe, conform- when ordered Ing as nearly as may be to the best accounting practice...or business and most clearly reflecting the income. Basis for determination of gain or loss. Proviso: inventory value. Final distribution of assets of... | |
 | Frederic W. Kilduff - 1925 - 472 էջ
...taxpayer upon such basis as the Commissioner, with the approval of the Secretary, may prescribe as conforming as nearly as may be to the best accounting practice in the trade or business and as most clearly reflecting the income. This section of the law places upon the Commissioner the responsibility... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 էջ
...taxpayer upon such basis as the Commissioner, with the approval of the Secretary, may prescribe as conforming as nearly as may be to the best accounting practice in the trade or business and as most clearly reflecting the income. NET LOSSES. SEC. 204. (a) That as used in this section the term... | |
 | John F. Sherwood - 1925 - 206 էջ
...taxpayer upon such basis as the Commissioner, with the approval of the Secretary, may prescribe as conforming as nearly as may be to the best accounting practice in the trade or business and as most clearly reflecting the income. A taxpayer is deemed to have received items of gross income... | |
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