 | United States. Internal Revenue Service - 1921 - 342 էջ
...does not clearly reflect the income, the computation shall be made upon such basis and in such manner as in the opinion of the Commissioner does clearly...is other than a fiscal year as defined in section 200 or If the taxpayer has no annual accounting period or does not keep books, the net income shall... | |
 | Emerson Emanuel Rossmoore - 1922 - 541 էջ
...does not clearly reflect the income, the computation shall be made upon such basis and in such manner as in the opinion of the Commissioner does clearly...is other than a fiscal year as defined in section 200 or if the taxpayer has no annual accounting period or does not keep books, the net income shall... | |
 | Irving Bank. Columbia Trust Company - 1923 - 144 էջ
...does not clearly reflect the income, the computation shall be made upon such basis and in such manner as in the opinion of the Commissioner does clearly...is other than a fiscal year as defined in section 200 or if the taxpayer has no annual accounting period or does not keep books, the net income shall... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 238 էջ
...does not clearly reflect the income, the computation shall be made upon such basis and in such manner as in the opinion of the Commissioner does clearly...is other than a fiscal year as defined in section 200 or if the taxpayer has no annual accounting period or does not keep books, the net income shall... | |
 | United States. Internal Revenue Service - 1924 - 363 էջ
...the gross income as defined in section 213, less the deductions allowed by sections 214 and 206. (b) The net income shall be computed upon the basis of...is other than a fiscal year as defined in section 200 or if the taxpayer has no annual accounting period or does not keep books, the net income shall... | |
 | Eric Louis Kohler - 1924 - 489 էջ
...does not clearly reflect the income, the computation shall be made upon such basis and in such manner as in the opinion of the Commissioner does clearly...is other than a fiscal year as defined in section 200 or if the taxpayer has no annual accounting period or does not keep books, the net income shall... | |
 | Irving Bank-Columbia Trust Company - 1925 - 143 էջ
...the gross income as defined in section 213, less the deductions allowed by sections 214 and 206. (b) The net income shall be computed upon the basis of...is other than a fiscal year as defined in section 200 or if the taxpayer has no annual accounting period or does not keep books, the net income shall... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 549 էջ
...income as defined in section 213, less the deductions allowed by sections 21401 and 206.03 SEC. 212. (b) The net income shall be computed upon the basis of...as in the opinion of the Commissioner does clearly SEC. 211. (b) In the case of a bona fide sale of mines, oil or gas wells, or any interest therein,... | |
 | John F. Sherwood - 1925 - 205 էջ
...in keeping the books of such taxpayer; but if no such method of accounting has been so employed, of if the method employed does not clearly reflect the...is other than a fiscal year as defined in section 200 or if the taxpayer has no airoual accounting period or does not keep books, the net income shall... | |
 | 1924
...does not clearly reflect the income, the computation shall be made upon such basis and in such manner as In the opinion of the Commissioner does clearly...is other than a fiscal year as defined in section -(>(>, or if the taxpayer has no annual accounting period, or does not keep books, the net Income shall... | |
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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... 
