 | Irving National Bank, New York - 1921 - 140 էջ
...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. Q. If no such method of accounting has been employed by the taxpayer, or if the method employed does... | |
 | United States. Congress. Senate. Committee on Manufactures - 1921 - 1278 էջ
...upon the basis of the taxpayer's annual accounting period (iiscal 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, provided, of course, that such accounting method clearly reflects the income. Article 24 of the regulations... | |
 | United States. Bureau of Internal Revenue - 1921 - 772 էջ
...the case may be). In accordance with the method of accounting regularly employed in keeping the book? of such taxpayer ; but if no such method of accounting has been so employed, or if the metluxl employed does not clearly reflect the fnrome, the computation shall be made upon such basis... | |
 | New York (State). Supreme Court. Appellate Division - 1922 - 1182 էջ
...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...the books of such taxpayer; but if no such method of accountThird Department, September, 1921. [Vol. 198 ing has been so employed, or if the method employed... | |
 | National Tax Association - 1922 - 622 էջ
...no method was employed or if the method did not clearly reflect the income, the computation was to be made " upon such basis and in such manner as in the opinion of the Comptroller does clearly reflect the income." It held that clearly this large item existing as a debt... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 էջ
...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 tax paver; but if no such method of accounting has been so employed, or if the method employed does... | |
 | United States. Internal Revenue Service - 1924 - 396 էջ
...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...reflect the income, the computation shall be made in accordance with such method as in the opinion of the Commissioner does clearly reflect the income.... | |
 | Mississippi - 1924 - 828 էջ
...regularly employed in keeping the books of such taxpayer. (c) But if no such method of accounting has been employed or if the method employed does not clearly...the commissioner does clearly reflect the income. (d) If the taxpayer's annual accounting period is other than a fiscal year as defined by this act or... | |
 | 1924 - 498 էջ
...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; * * * If the taxpayer's annual accounting period is other than a fiscal year, as defined in section... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 էջ
...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...reflect the income, the computation shall be made in accordance with such method as in the opinion of the Commissioner does clearly SEC. 211. (b) In... | |
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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... 
