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" ... 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... "
Cases Decided in the United States Court of Claims ... with Report of ... - Page 3
by United States. Court of Claims, Audrey Bernhardt - 1955
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 439

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1980
...the taxpayer "does not clearly reflect income, the computation of taxable income shall be made under such method as, in the opinion of the [Commissioner] , does clearly reflect income." Regulations promulgated under § 446, and in effect for the taxable year 1964, state that...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1023 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 reflect the income. If the taxpayer 's annual accounting period is other than a fiscal year as defined in section 200 or...
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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 30 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 reflect the income. If the taxpayer's annual accounting period is other than a fiscal year as defined in section 200 or...
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The American Economic Review, Volume 9

1919
...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." The greatest power given to him is in the section dealing with war excess profits, where he may levy...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1920
...does not clearly reflect the income, the computation shall be made upon such basis and in such manner he United States in any official function, under or by authority of an If the taxpayer's annual accounting period is other than a fiscal year as defined in section 200 or...
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The Federal Statutes Annotated: Containing All the Laws of the United States ...

United States - 1920
...does not clearly reflect the income, the computation shall be made upon such basis and in suc-h manner as in the opinion of the Commissioner does clearly reflect the income. If the taxpayer's annual accounting period is other than a fiscal year as defined in section 200 or...
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Regulations 45 Relating to the Income Tax and War Profits and Excess Profits ...

United States. Office of Internal Revenue - 1920 - 335 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 reflect the income. If the taxpayer's annual accounting period is other than a fiscal year as denned in section 200 or...
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Pamphlets, Volume 35

Irving National Bank, New York - 1920
...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. If the taxpayer's annual accounting period is other than a fiscal year as defined in section 200 or...
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Internal Revenue Laws in Force May 1, 1920: With an Appendix Containing Laws ...

United States - 1920 - 1035 pages
...does not clearly reflect the income, the computation shall be made upon such basis and in such manner of the several States: First. Of all crimes and offenses cognizable un If the taxpayer's annual accounting period is other than a fiscal year as defined in section 200 or...
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Federal Income Tax and Its Relation to Real Property

Real Estate Board of New York - 1920 - 96 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 reflect the income. If the taxpayer's annual accounting period is other than a fiscal year as defined in section«200 or...
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