 | New York (State) - 1935 - 1272 pages
...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,...the computation shall be made upon such basis and in sucli manner as in the opinion of the tax commission docs clearly reflect the income. In the case of... | |
 | 1927 - 1070 pages
...regularly employed 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...the Commissioner does clearly reflect the income." Section 64 (a) of the Bankruptcy Act (Comp. St. ยง 9648), making taxes preferred claims, provides that... | |
 | 1919 - 246 pages
...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,...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."... | |
 | New York (State). Comptroller's Office - 1919 - 24 pages
...clearly reflect income or if no books are kept, how shall income be calculated? It shall be calculated upon such basis and in such manner as, in the opinion of the comptroller, clearly reflects income. (Section 358) Rules and regulations to be promulgated will more... | |
 | National City Company, United States - 1919 - 104 pages
...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,...other than a fiscal year as defined in Section 200 (par. 16) or if the taxpayer has no annual accounting period or does not keep books, the net income... | |
 | 1919 - 982 pages
...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,...the Commissioner does clearly reflect the income." The greatest power given to him is in the section dealing with war excess profits, where he may levy... | |
 | Henry Montefiore Powell - 1919 - 708 pages
...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,...basis and in such manner as in the opinion of the comptroller does clearly reflect the income. If the taxpayer's annual accounting period is other than... | |
 | New York (N.Y.). Tax Commission - 1919 - 106 pages
...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,...basis and in such manner as in the opinion of the comptroller does clearly reflect the income. If the taxpayer's annual accounting period is other than... | |
 | Alabama - 1919 - 1476 pages
...accordance with the method of accounting regularly employed in keeping the books of such tax payer, but if no such method of accounting has been so employed,...method employed does not clearly reflect the income, computation shall be made upon such basis and in such manner as in the opinion of the State income... | |
 | George Edwin Holmes - 1919 - 1048 pages
...in accordance with the method of accounting regularly employed in keeping the books of a taxpayer; if no such method of accounting has been so employed or if the method of accounting does not clearly reflect income the computation is to be made upon such basis and in... | |
| |
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... 
