 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 - Page 471by United States. Tax Court - 1943Full view - About this book
 | United States. Court of Claims, Audrey Bernhardt - 1952 - 936 pages
...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...such method as in the opinion of the Commissioner does clearly reflect the income. If the taxpayer's annual accounting period is other than a fiscal... | |
 | United States. Court of Claims - 1930 - 854 pages
...(fiscal year or calendar Opinion of the Court year, as the case may be) in accordance with the method of accounting regularly employed in keeping the books...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, Audrey Bernhardt - 1955 - 908 pages
...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...or if the method employed does not clearly reflect income, the computation shall be made in accordance with such method as in the opinion of the Commissioner... | |
 | United States. Court of Claims - 1927 - 902 pages
...accordance with the method of accounting regularly employed in keeping the books of such taxpayer ; out if no such method of accounting has been so employed,...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, 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 - 1929 - 762 pages
...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 pages
...if the method of accounting employed does not clearly reflect the income, the computation of income shall be made in accordance with such method as, in the opinion of the Commissioner, does reflect the income, does not authorize a taxpayer to select one or two years from a long period... | |
 | 1927 - 1070 pages
...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...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... | |
 | 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."... | |
 | Guaranty Trust Company of New York - 1919 - 664 pages
...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...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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