 | United States. Tax Court - 1961 - 1230 էջ
...accordance with the method of accounting regularly employed In keeping the books of such taxpayer ; bat If no such method of accounting has been so employed,...or If the method employed does not clearly reflect Hie Income, the computation shall be made In accordance with such method as In the opinion of the Commissioner... | |
 | United States. Tax Court - 1962 - 1274 էջ
...the basis of the taxpayer's annual accounting period (fiscal year or calendar year, as the cnse mny be) In accordance with the method of accounting regularly employed In keeping the books of mch taxpayer ; but If no such method of accounting has been BO employed, or If the method employed... | |
 | United States. Tax Court - 1943 - 1330 էջ
...the basis of the taxpayer's annual accounting period (fiscal year or calendar year, as the case muy be) In accordance with the method of accounting regularly...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 - 1961 - 1354 էջ
...period (fiscal year or calendar year, as the case may be) In accordance with the method of mounting regularly employed In keeping the books of such taxpayer...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 - 1945 - 1364 էջ
...income shall be computed upon the basis of the taxpayer's annual accounting period * * * in accordance with the method of accounting regularly employed in...employed, or if the method employed does not clearly relleot the income, the computation shall be made in accordance with such method as in the opinion... | |
 | United States. Tax Court - 1956 - 1170 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...employed In keeping the books of such taxpayer; but If no Bueb method of accounting has been so employed, or If the method employed does not clearly reflect... | |
 | United States. Tax Court - 1961 - 1226 էջ
...regularly employed in keeping the books of such taxpayer; 6«t if no tvcK method of accounting has teen so employed, or 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 - 1954 - 1200 էջ
...income shall be computed upon the basis of the taxpayer's annual accounting period * * * in accordance with the method of accounting regularly employed in...keeping the books of such taxpayer ; but, * * * if the method employed does not clearly reflect the income, the computation shall be made in accordance... | |
 | United States. Tax Court - 1949 - 1378 էջ
...23." Section 41 provides as a "General Rule" that "net income shall be computed * * * in accordance with the method of accounting regularly employed in keeping the books of such taxpayer." But obviously such a general rule is not necessarily applicable to special statute-created situations,... | |
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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... 
