 | 1927 - 1070 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." Section 64 (a) of the Bankruptcy Act (Comp. St. § 9648), making taxes preferred claims, provides that... | |
 | 1919 - 246 pages
...does not clearly 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." Recently, in Washington, I interviewed one of the officials of the Treasury Department, and sought... | |
 | National City Company, United States - 1919 - 104 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 (par.... | |
 | George Edwin Holmes - 1919 - 1048 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... | |
 | Guaranty Trust Company of New York - 1919 - 664 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... | |
 | 1919 - 982 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." The greatest power given to him is in the section dealing with war excess profits, where he may levy... | |
 | United States - 1920 - 1064 pages
...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... | |
 | United States - 1920 - 1054 pages
...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... | |
 | United States. Bureau of Internal Revenue - 1920 - 346 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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... 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... 
