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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... "
Federal Income, Estate, and Gift Tax Laws, Correlated: Being a Correlation ... - Էջ 95
United States, Walter Elbert Barton - 1953 - 640 էջ
Ամբողջությամբ դիտվող - Այս գրքի մասին

Regulations 45 (1920 Ed.) Relating to the Income Tax and War Profits and ...

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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Federal Income Tax Problems --1922

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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Comparison of the Revenue Acts of 1918 and 1921: With Index ...

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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Accounting Principles Underlying Federal Income Taxes, 1924

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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

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,...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Income Tax Accounting

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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

The Federal Reporter: With Key-number Annotations ..., Հատոր 292

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...
Ամբողջությամբ դիտվող - Այս գրքի մասին




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