 | 1116 էջ
[ Ներեցեք, այս էջի պարունակությունն արգելված է: ] | |
 | 1953 - 1020 էջ
[ Ներեցեք, այս էջի պարունակությունն արգելված է: ] | |
 | 1935 - 1176 էջ
[ Ներեցեք, այս էջի պարունակությունն արգելված է: ] | |
 | 1934 - 788 էջ
[ Ներեցեք, այս էջի պարունակությունն արգելված է: ] | |
 | United States. Tax Court - 1944 - 1254 էջ
...from the completion of the Roumanian contract. Section 41 of the Revenue Act of 1938 provides in part: The net Income shall be computed upon the basis of...opinion of the Commissioner does clearly reflect the incoma * * » Pershell is not a petitioner in these proceedings. The basis upon which the respondent... | |
 | United States. Tax Court - 1954 - 1302 էջ
...practice in the trade or business and as most clearly reflecting the Income. SEC. 41. GENERAL RULE. Tbe net Income shall be computed upon the basis of the...the Commissioner does clearly reflect the Income, • • • Regulations 111. SBC. 29.22 (C)-4. — INVBNTOBIIB OF LIVESTOCK RAIBBB8 AND OTHEB FABMEB8.... | |
 | United States. Tax Court - 1956 - 1192 էջ
...receipts and disbursements method and accrual method. It Is well settled > SEC. 41. GENERAL RULE. Tin' net Income shall be computed upon the basis of the...method as In the opinion of the Commissioner does nearly reflect the Income. • • • that hybrid methods of accounting which do not clearly reflect... | |
 | 1937 - 1380 էջ
[ Ներեցեք, այս էջի պարունակությունն արգելված է: ] | |
| |
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... 
