| United States. Tax Court - 1955 - 1498 էջ
...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 - 950 էջ
[ Ներեցեք, այս էջի պարունակությունն արգելված է: ] | |
| United States. Tax Court - 1957 - 1126 էջ
...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 - 1296 էջ
...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 - 1100 էջ
...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... | |
| 1958 - 1130 էջ
[ Ներեցեք, այս էջի պարունակությունն արգելված է: ] | |
| Congress. Internal Revenue Taxation Joint Committee - 1958 - 140 էջ
.... 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 - 1004 էջ
[ Ներեցեք, այս էջի պարունակությունն արգելված է: ] | |
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