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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... "
Federal Income, Estate, and Gift Tax Laws, Correlated: Being a Correlation ... - Էջ 95
United States, Walter Elbert Barton - 1953 - 640 էջ
Ամբողջությամբ դիտվող - Այս գրքի մասին

Cases Decided in the United States Court of Claims ... with ..., Հատոր 149

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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Cases Decided in the United States Court of Claims, Հատորներ 55-62

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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

The Federal Reporter

1940
[ Ներեցեք, այս էջի պարունակությունն արգելված է: ]
Հատվածի դիտում - Այս գրքի մասին

The Federal Reporter

1961
[ Ներեցեք, այս էջի պարունակությունն արգելված է: ]
Հատվածի դիտում - Այս գրքի մասին

Canada; Economic Position and Plans for Development

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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 95 էջ
[ Ներեցեք, այս էջի պարունակությունն արգելված է: ]
Հատվածի դիտում - Այս գրքի մասին

Revenue Act of 1918: Complete Text of the Revenue Act of 1918, Including the ...

Equitable Trust Company of New York - 1919 - 238 էջ
[ Ներեցեք, այս էջի պարունակությունն արգելված է: ]
Հատվածի դիտում - Այս գրքի մասին

Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Pamphlets, Հատոր 35

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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Internal Revenue Laws in Force May 1, 1920: With an Appendix Containing Laws ...

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...
Ամբողջությամբ դիտվող - Այս գրքի մասին




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