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... Reports of the Tax Court of the United States - Halaman 599oleh United States. Tax Court - 1957Tampilan utuh - Tentang buku ini
| United States. Court of Claims, Audrey Bernhardt - 1952 - 936 halaman
...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...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 In Section... | |
| United States. Court of Claims - 1927 - 902 halaman
...accordance with the method of accounting regularly employed in keeping the books of such taxpayer ; out if no such method of accounting has been so employed,...reflect the income, the computation shall be made upon such basis and in such manner as in the opinion of the commissioner does clearly reflect the income.... | |
| United States. Court of Claims - 1930 - 854 halaman
...(b) The net income shall be computed upon the basis of the taxpayer's annual accounting period (hscal year or calendar year, as the case may be) in accordance...regularly employed in keeping the books of such taxpayer. The applicable regulations of the Treasury Department promulgated April 17, 1919 (Regulations No. 45)... | |
| United States. Court of Claims, Audrey Bernhardt - 1962 - 964 halaman
...... 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 inch method as in the opinion of the Commissioner does clearly reflect the income . . .' The pro rata... | |
| United States. Court of Claims - 1929 - 762 halaman
...accordance with the method of accounting regularly employed in keeping the books of such taxpayer; * * * or if the method employed does not clearly reflect the income, the computation shall be made upon such basis and in such manner as in the opinion of the commissioner does clearly reflect the income... | |
| United States. Court of Claims - 1939 - 836 halaman
...its books, but that if the method employed did not clearly reflect the income the computation should be made in accordance with such method as, in the opinion of the Commissioner, would clearly reflect the income. The statutes further provided that every person liable to tax should... | |
| United States. Court of Claims, Audrey Bernhardt - 1955 - 908 halaman
...which it employs. Section 41 states the general rule that net income shall be computed "in accordance with the method of accounting regularly employed in keeping the books" of the taxpayer. Section 43 provides that deductions and credits may be taken "for the taxable year in... | |
| 1927 - 1070 halaman
..."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...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... | |
| 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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