 | 1959
[ Ներեցեք, այս էջի պարունակությունն արգելված է: ] | |
 | 1960
[ Ներեցեք, այս էջի պարունակությունն արգելված է: ] | |
 | 1961
[ Ներեցեք, այս էջի պարունակությունն արգելված է: ] | |
 | United States. Tax Court - 1961
...thereunder 1 provide the general rule that ^EC. 41. GENERAL RULE. The net Income shall be computed cpon the basis of the taxpayer's annual accounting period...the Commissioner does clearly reflect the Income. • • • Regulations 118, eec. 39.41-1. Computation of net income. * * • If the method of accounting... | |
 | United States. Tax Court - 1961
...accounting period (fiscal year or calendar year, as the case mny be) In accordance with the raeihod of accounting regularly employed In keeping the books...the Commissioner does clearly reflect the Income. • • • SEC. 42. PERIOD IN WHICH ITEMS OP GROSS INCOME INCLUDED. in a distortion of income, because... | |
| |
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... 
