 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 33oleh United States. Tax Court - 1953Tampilan utuh - Tentang buku ini
 | Minnesota - 1933 - 1392 halaman
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 | United States. Court of Claims, Audrey Bernhardt - 1955 - 908 halaman
...such method of accounting has been so employed, or if the method employed does not clearly reflect income, the computation shall be made in accordance...the Commissioner does clearly reflect the income. * * * Plaintiff contends that this section means that the Commissioner can use this method only where... | |
 | 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 - 1930 - 854 halaman
...regularly employed in keeping the books of such taxpayer; but if no such method of accounting has been so employed 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 - 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... | |
 | 1940 - 1228 halaman
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 | 1961 - 1152 halaman
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 | 1944 - 1218 halaman
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 | 1959 - 1124 halaman
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