 | United States. Board of Tax Appeals - 1929 - 1562 էջ
...regularly employed in keeping the books of such taxpayer; but if no such method of accounting has bceu so employed, or if the method employed does not clearly...shall be made upon such basis and in such manner as iu the opinion of the Commissioner does clearly reflect the income. * * * derived gross income within... | |
 | United States. Congress. Senate. Appropriations Committee - 1930 - 122 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 commissioner does clearly reflect the income, * * *." The first provision by statute for use of inventories in the determination of income is found... | |
 | United States. Congress. Senate. Committee on Appropriations - 1930 - 120 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 commissioner does clearly reflect the income, * * *." The first provision by statute for use of inventories in the determination of income is found... | |
 | United States. Board of Tax Appeals - 1930 - 1460 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 taxpaj'er * * *," and section 200 provides in part that " the term ' paid,' for the purposes of the... | |
 | United States. Board of Tax Appeals - 1930 - 1608 էջ
...provides that, " if the method [of accounting] does not clearly reflect the income, the computation .-hall be made upon such basis and in such manner as in the opinion of the Commissioner does clearty reflect the income." In the instant proceeding the petitioner realizes income when ore is sold... | |
 | United States. Internal Revenue Service - 1931 - 502 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 - 1931 - 1490 էջ
...upon the basis of the taxpayer's annual accounting period (fiscal year or calendar year, us the case may be) in accordance with the method of accounting...clearly reflect the income, the computation shall be mutle in accordance with such method as in the opinion of Hie Commissioner does clearly reflect the... | |
 | United States. Internal Revenue Service - 1963 - 1436 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. Internal Revenue Service - 1954 - 1182 էջ
...taxpayer's annual accounting period (fiscal year or calendar year, as the case may b«) in accordance with the method of accounting regularly employed in...reflect the income, the computation shall be made in accordance with such method as in the epinion 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... 
