 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946
...accordance with the method of accounting regularly employed in keeping the books of such taxpayer; but if * * * the method employed does not clearly reflect...the Commissioner does clearly reflect the income." Since a variation between the indicated $80,000 average and the correct $114,750 average, or, stated... | |
 | Joan McDonough - 1947 - 332 էջ
[ Ներեցեք, այս էջի պարունակությունն արգելված է: ] | |
 | 1948
[ Ներեցեք, այս էջի պարունակությունն արգելված է: ] | |
 | United States. Tax Court - 1948
...accordance with the method of accounting regularly employed in keeping the books of such taxpayer ; hut if no such method of accounting has been so employed,...the Commissioner does clearly reflect the income. * • • That a taxpayer may be required to account one way for one government agency and another... | |
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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... 
