 | United States. Tax Court - 1954 - 1170 էջ
...41. GENERAL RULE. The net Income shall be computed upon the basis of the taxpayer's annual Recounting period (fiscal year or calendar year, as the ease...taxpayer ; but If no such method of accounting has been KO employed, or If the method employed does not clearly reflect the Income, the computation shall he... | |
 | Congress. Internal Revenue Taxation Joint Committee - 1955 - 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...regularly employed in keeping the books of such taxpayer; . . ." 62779—53 2 437, 437-438; Remmer v. United Mate*, 20. r > F. 2d 277. 286, judgment vacated... | |
 | United States. Tax Court - 1956 - 1232 էջ
...the method of accounting regularly employed In keeping the books of such taxpayer ; but If no encb method of accounting has been so employed, or If the...does not clearly reflect the Income, the computation (hall be made In accordance with such method as In the opinion of the Commissioner does clearly reflect... | |
 | United States. Tax Court - 1957 - 1296 էջ
...the case may be) In accordance with the method of accounting regularly employed In keeping the booke of such taxpayer ; but If no such 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. Court of Claims, Audrey Bernhardt - 1957 - 1100 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...taxpayer ; but If no such method of accounting has been BO employed or If the method employed does not clearly reflect the income, the computation shall be... | |
 | United States. Tax Court - 1958 - 1388 էջ
...has not shown, nor •SEC. 41. GENERAL RULE. The net Income shall be computed • * * In accordance with the method of accounting regularly employed In...such taxpayer ; but If no such method of accounting fans been employed, or If the method employed does not clearly reflect the Income, the computation... | |
 | Congress. Internal Revenue Taxation Joint Committee - 1958 - 140 էջ
.... in accordance with the method of accounting regularly employed in keeping the books . . . but ... if the method employed does not clearly 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. Tax Court - 1960 - 1484 էջ
...upon the basis of the taxpayer's annual accounting period (fiscal year or calendar year, as tbe case may be) In accordance with the method of accounting...method employed does not clearly reflect the Income, tbe computation shall be made In accordance with such method as In the opinion of tbe Commissioner... | |
 | United States. Tax Court - 1961 - 1340 էջ
...upon the basis of the taxpayer's annual accounting period (fiscal year or calendar year, an the case may be) In accordance with the method of accounting...accounting has been so employed, or If the method employed docs not clearly reflect the Income, the computation Khali be made in accordance with such method as... | |
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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... 
