 | New York (State) - 1935 - 1272 pages
...hundred twenty-seven, is hereby amended to read as follows : 1. 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) ; but if the taxpayer's annual accounting1 period is other than a fiscal year as defined in this article,... | |
 | United States. Court of Claims - 1934 - 914 pages
...the jurisdiction imposing such taxes ; * * *. " SEC. 212. (b) 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 ;... | |
 | United States. Court of Claims - 1930 - 854 pages
...defines the term " fiscal year." Section 212 (b) is as follows : " The net income shall be computed upon the basis of the taxpayer's annual accounting period (fiscal year or calendar Opinion of the Court year, as the case may be) in accordance with the method of accounting regularly... | |
 | 1927 - 1070 pages
...Revenue Act of 1921 (Comp. St. § 6336ysf), providing as follows : "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;... | |
 | New York (N.Y.). Tax Commission - 1919 - 106 pages
...allowed by this article. §358. Computation of net income. 1. 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 ;... | |
 | National City Company, United States - 1919 - 104 pages
...less the deductions allowed by Section 214 (par. 61-74)46. (b) 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 ;... | |
 | Guaranty Trust Company of New York - 1919 - 664 pages
...section 213, less the deductions allowed by section 214. (b) 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;... | |
 | George Edwin Holmes - 1919 - 1048 pages
...as is more fully stated in a subsequent chapter.34 The law for the first time requires net income to be computed on the basis of the taxpayer's annual...accounting period (fiscal year or calendar year as the ease may be) in accordance with the method of accounting employed in keeping the books of such taxpayer.... | |
 | George Edwin Holmes - 1919 - 1052 pages
...section 213, less the deductions allowed by section 214. (b) The net income shall be computed upon the basis of the taxpayer's annual accounting period (fiscal year or calendar year, as the ease may be) in accordance with the method of accounting regularly employed in keeping the books of... | |
 | Alabama - 1919 - 1476 pages
...322. COMPUTATION OF NET INCOME.— (a) Net income shall be computed upon the basis of the tax payer'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 tax payer,... | |
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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... 
