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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... "
Comparison of the Revenue Acts of 1934 and 1936 - Page 37
by United States, United States. Congress. House. Committee on Ways and Means - 1936 - 290 pages
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Cases Decided in the United States Court of Claims ... with ..., Volume 122

United States. Court of Claims, Audrey Bernhardt - 1952
...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...annual accounting period 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...
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Cases Decided in the United States Court of Claims ... with ..., Volume 131

United States. Court of Claims, Audrey Bernhardt - 1955
...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...
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Cases Decided in the United States Court of Claims ... with ..., Volume 149

United States. Court of Claims, Audrey Bernhardt - 1962
...... 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...
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Cases Decided in the United States Court of Claims, Volumes 55-62

United States. Court of Claims - 1927
...regularly employed in keeping the books of such taxpayer ; out 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....
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1023 pages
...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....
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The American Economic Review, Volume 9

1919
...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."...
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Taxation of Corporations and Personal Income in New York

Henry Montefiore Powell - 1919 - 400 pages
...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 comptroller does clearly reflect the income....
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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 30 pages
...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....
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1920 - 1151 pages
...does not clearly reflect the income, the computation must be made upon such basis and in such manner as in the opinion of the Commissioner does clearly...annual accounting period is other than a fiscal year, or if the taxpayer has no accounting period or does not keep books, the net income must be computed...
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New York State Personal Income Tax Law: Summary and Text of Law. List of ...

Harris, Forbes & Co., New York - 1920 - 102 pages
...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 comptroller does clearly reflect the income....
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