 ... in 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 the method employed does not clearly reflect the income...  Income Tax Accounting - Page 15by John F. Sherwood - 1925 - 205 pagesFull view - About this book
 | United States. Court of Claims, Audrey Bernhardt - 1952 - 936 pages
...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...is other than a fiscal year as defined In Section 48 or if the taxpayer has no annual accounting period or does not keep books, the net income shall... | |
 | United States. Court of Claims - 1927 - 902 pages
...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...as defined in section 200 or if the taxpayer has no annual accounting period or does not keep books, the net income shall be computed on the basis of the... | |
 | United States. Court of Claims, Audrey Bernhardt - 1955 - 908 pages
...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 pages
...... 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 pages
...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 - 1939 - 836 pages
...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... | |
 | 1927 - 1070 pages
...in keeping the books of 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 shall be made upon such basis and in such manner as in the opinion of the Commissioner does clearly reflect the income."... | |
 | 1919 - 246 pages
...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 reflect the income, the computation shall be made on such basis and in such manner as in the opinion of the Commissioner does clearly reflect the income."... | |
 | Robert Hiester Montgomery - 1920 - 1304 pages
...keeping the books of such taxpayer,17 but if no such method of accounting has been so employed, or upon such basis and in such manner as in the opinion of the Commissioner does clearly reflect the income... | |
 | Harris, Forbes & co., New York - 1919 - 164 pages
...computation shall be made upon such has and in such manner as in the opinion of the Commissioner does clear! reflect the income. If the taxpayer's annual accounting...year as defined in section 200 or if the taxpayer has annual accounting period or does not keep books, the net income shaflj be computed on the basis of... | |
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