 | United States. Tax Court - 1948 - 1262 էջ
...does not clearly reflect the Income, the computation shall be made In accordance with such method aa in the opinion of the Commissioner does clearly reflect...fiscal year as defined In section 48 or If the taxpayer baa no annual accounting period or does not keep books, the net Income shall be computed on the basis... | |
 | 1948 - 400 էջ
[ Ներեցեք, այս էջի պարունակությունն արգելված է: ] | |
 | California - 1949 - 1144 էջ
[ Ներեցեք, այս էջի պարունակությունն արգելված է: ] | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1798 էջ
...regularly employed in keeping the books of such taxpayer; but if no such method of accounting has Ix't-ii so employed, or if the method employed does not clearly...accordance with such method as in the opinion of the Assessor does clearly reflect the income. If the taxpayer's annual accounting period is other than... | |
 | 1952 - 1036 էջ
[ Ներեցեք, այս էջի պարունակությունն արգելված է: ] | |
 | United States. Tax Court - 1950 - 1534 էջ
...taxpayer's annual accounting period (fiscal year or calendar year, as the case may he) in accordance with the method of accounting regularly employed In...fiscal year as defined in section 48 or If the taxpayer hag no annual accounting period or does not keep books, the net Income shall be computed "ii the basis... | |
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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... 
