 | Irving Bank-Columbia Trust Company - 1925 - 152 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.... | |
 | John F. Sherwood - 1925 - 206 էջ
...upon the basis of the taxpayers' annual accounting period (fiscal year or calendar year, as the case may be) in accordance with the method of accounting...no such method of accounting has been so employed, of if the method employed does not clearly reflect the income, the computation shall be made in accordance... | |
 | 1924 - 1096 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. Actual (235 F.) income was to be taxed — not constructive or hypothetical. The plaintiffs argue that... | |
 | North Carolina - 1925
...302. Basis of return of net income. » 1. The net income of a taxpayer shall be computed in accordance with the method of accounting regularly employed in keeping the books of such taxpayer; but if such method does not clearly reflect the income, the computation shall be made in accordance with such... | |
 | 1926 - 1038 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...basis and in such manner as in the opinion of the tax commission does clearly reflect the income." According to this statute the taxpayer, by keeping... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 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.... | |
 | 1926 - 1180 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.... | |
 | United States. Board of Tax Appeals - 1926 - 1508 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." (Section 212 (b).) The Commissioner now contends that the taxpayer is obligated to make a return for... | |
 | United States. Board of Tax Appeals - 1927 - 1530 էջ
...upon tlie 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 Commissioner does clearly reflect the income. The expression "net income," as used in section 218 (a), has the same meaning when used in section... | |
 | Eric Louis Kohler - 1927 - 618 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.... | |
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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... 
