 | United States. Tax Court - 1955
...suggested here. » SEC. 41. GENERAL RULE. The net Income thall be computed * • • In accordance with the method of accounting regularly employed In...the Commissioner does clearly reflect the Income. • » • [Emphasis added.] (1) Commissioner does clearly reflect the income"; because it improvidently... | |
 | 1948
[ Ներեցեք, այս էջի պարունակությունն արգելված է: ] | |
 | United States. Tax Court - 1957
...its books. National Airlines, Inc., 9 TC 159 (1947) ; Ross B. Hammond, Inc., 1 SEC. 41. GENERAL BULB. The net Income shall be computed upon the basis of...the opinion of the Commissioner does clearly reflect Income. • • • 36 BTA 497 (1937), affd. 97 F. 2d 545 (CA 9, 1938) ; American Conservation Service... | |
 | United States. Tax Court - 1957
...the case may be) In accordance with the method of accounting regularly employed In keeping the booke of such taxpayer ; but If no such method of accounting...the Commissioner does clearly reflect the Income. • • • SEC. 42. PERIOD IN WHICH ITEMS OF GROSS INCOME INCLUDED. Also, it is perhaps appropriate... | |
 | United States. Court of Claims, Audrey Bernhardt - 1957
...regularly employed in keeping the books of such taxpayer ; but If no such method of accounting has been BO employed or If the method employed does not clearly...the Commissioner does clearly reflect the income. • • •". [26 II. SC 1946 ed., sec. 41.] "i 42. Period in irliii'h Him* of grots income included... | |
 | United States. Supreme Court - 1957
...... in accordance with the method of accounting regularly employed in keeping the books . . . but ... if the method employed does not clearly reflect the...the Commissioner does clearly reflect the income. . . ." '* The pro rata allocation of the membership dues in monthly amounts is purely artificial and... | |
 | 1958
[ Ներեցեք, այս էջի պարունակությունն արգելված է: ] | |
 | Congress. Internal Revenue Taxation Joint Committee - 1958
.... in accordance with the method of accounting regularly employed in keeping the books . . . but ... if the method employed does not clearly reflect the...the Commissioner does clearly reflect the income. . . ." 19 The pro rata allocation of the membership dues in monthly amounts is purely artificial and... | |
 | 1958
[ Ներեցեք, այս էջի պարունակությունն արգելված է: ] | |
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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... 
