 | 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... | |
 | 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... | |
 | 1940
[ Ներեցեք, այս էջի պարունակությունն արգելված է: ] | |
 | 1961
[ Ներեցեք, այս էջի պարունակությունն արգելված է: ] | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
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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... 
