 | 1962 - 140 էջ
[ Ներեցեք, այս էջի պարունակությունն արգելված է: ] | |
 | 1964 - 1744 էջ
[ Ներեցեք, այս էջի պարունակությունն արգելված է: ] | |
 | 1948 - 1028 էջ
[ Ներեցեք, այս էջի պարունակությունն արգելված է: ] | |
 | 1944 - 912 էջ
[ Ներեցեք, այս էջի պարունակությունն արգելված է: ] | |
 | 1956 - 824 էջ
[ Ներեցեք, այս էջի պարունակությունն արգելված է: ] | |
 | 1968 - 584 էջ
[ Ներեցեք, այս էջի պարունակությունն արգելված է: ] | |
 | United States. Tax Court - 1943 - 1330 էջ
...from the completion of the Koumanian contract. Section 41 of the Revenue Act of 1938 provides in part: The net Income shall be computed upon the basis of...the Commissioner does clearly reflect the Income. * * • Pershell is not a petitioner in these proceedings. The basis upon which the respondent held... | |
 | United States. Tax Court - 1961 - 1354 էջ
...period (fiscal year or calendar year, as the case may be) In accordance with the method of mounting regularly employed In keeping the books of such taxpayer...the Commissioner does clearly reflect the Income. • • • Regulations 118, sec. 30.41-1. Computation of net income. • • • If the method of... | |
 | United States. Tax Court - 1961 - 1226 էջ
...regularly employed in keeping the books of such taxpayer; 6«t if no tvcK method of accounting has teen so employed, or if the method employed does not clearly...the Commissioner does clearly reflect the Income. * * * [Italics supplied.] In view of petitioner's admitted failure to keep any books or records, it... | |
 | United States. Tax Court - 1956 - 1170 էջ
...accounting" regularly employed by the taxpayer in keeping his books, but if no such method has been employed, or if the method employed does not clearly...the Commissioner does clearly reflect the income. These provisions deal merely with methods of accounting. Thus, if a taxpayer keeps his books on the... | |
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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... 
