 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 էջ
...regularly employed in keeping the hooks of such taxpayer; but if no such method of accounting has heen so employed, or if the method employed does not clearly...annual accounting period is other than a fiscal year as denned in section 48 or if the taxpayer has no annual accounting period or does not keep books, the... | |
 | 1936 - 1172 էջ
[ Ներեցեք, այս էջի պարունակությունն արգելված է: ] | |
 | 1937 - 608 էջ
[ Ներեցեք, այս էջի պարունակությունն արգելված է: ] | |
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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... 
