 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...  Treasury Decisions Under Internal Revenue Laws of the United States - Էջ 3United States. Internal Revenue Service, United States. Office of Commissioner of Internal Revenue - 1921Ամբողջությամբ դիտվող - Այս գրքի մասին
 | Emerson Emanuel Rossmoore - 1922 - 592 էջ
...accordance with the method of accounting regularly employed in keeping the books of such taxpayer; but if no such method of accounting has been so employed,...as in the opinion of the Commissioner does clearly reflect the income. If the taxpayer's annual accounting period is other than a fiscal year as defined... | |
 | New York (State). Supreme Court. Appellate Division - 1922 - 1182 էջ
...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 does...basis and in such manner as in the opinion of the Comptroller does clearly reflect the income." By this provision it was undoubtedly intended that a... | |
 | 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... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 էջ
...accordance nith the method of accounting regularly employed in keeping the books of such taxpayer; but if no such method of accounting has been so employed,...as in the opinion of the Commissioner does clearly reflect the income. If the taxpayer's annual accounting period is other than a fiscal year as defined... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 էջ
...accordance with the method of accounting regularly employed in keeping the books of such taxpayer; but if no such method of accounting has been so employed, or if tie method employed does not clearly reflect the income, the computation shall "e made upon such basis... | |
 | Eric Louis Kohler - 1924 - 514 էջ
...accordance with the method of accounting regularly employed in keeping the books of such taxpayer; but if no such method of accounting has been so employed,...as in the opinion of the Commissioner does clearly reflect the income. If the taxpayer's annual accounting period is other than a fiscal year as defined... | |
 | 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...as in the opinion of the commissioner does clearly reflect the income. (d) If the taxpayer's annual accounting period is other than a fiscal year as defined... | |
 | United States. Internal Revenue Service - 1924 - 396 էջ
...accordance with the method of accounting regularly employed in keeping the books of such taxpayer ; but if no such method of accounting has been so employed,...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.... | |
 | 1959 - 1590 էջ
[ Ներեցեք, այս էջի պարունակությունն արգելված է: ] | |
| |
