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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... "
Cases Decided in the Court of Claims of the United States - Halaman 196
oleh United States. Court of Claims - 1930
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Laws of the State of New York, Volume 1

New York (State) - 1935 - 1272 halaman
...shall be computed on the basis of the calendar year. Such net income shall be computed in accordance with the method of accounting regularly employed in...the computation shall be made upon such basis and in sucli manner as in the opinion of the tax commission docs clearly reflect the income. In the case of...
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Acts Passed at the ... Session of the General Assembly for the Commonwealth ...

Kentucky - 1936
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The Federal Reporter

1944 - 1218 halaman
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The Federal Reporter

1961 - 1152 halaman
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The Federal Reporter

1959 - 1124 halaman
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The Federal Reporter

1940 - 1228 halaman
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The Federal Reporter

1930 - 1124 halaman
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Laws, Resolutions, and Memorials of the State of Montana: Passed at the ...

Montana - 1947 - 1010 halaman
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American Bankruptcy Reports: Reporting the Decisions and Opinions ..., Volume 8

1927 - 1070 halaman
...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...such taxpayer; but if no such method of accounting lias been go employed, or if the method employed does not clearly reflect the income, the computation...
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Official Report of the ... Annual Meeting ..., Volume 4

1919 - 246 halaman
...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. Where no such method of accounting has been so employed, or if the method employed does not clearly...
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