 | New York (State) - 1935 - 1272 pages
...calendar year. Such net income shall be computed in accordance with the method of accounting regularly employed in keeping the books of such taxpayer; but...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... | |
 | United States. Court of Claims - 1930 - 854 pages
...Opinion of the Court year, as the case may be) in accordance with the method of accounting regularly employed in keeping the books of such taxpayer; but...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. 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,...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. 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...of the commissioner does clearly reflect the income * * *." It seems clear that the company's method of bookkeeping was calculated clearly to reflect its... | |
 | United States. Court of Claims, Audrey Bernhardt - 1955 - 908 pages
...(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...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, 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 such method as in the opinion of the Commissioner does clearly reflect the income... | |
 | 1927 - 1070 pages
...(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 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."... | |
 | Robert Hiester Montgomery - 1920 - 1304 pages
...(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...Commissioner does clearly reflect the income Section 200 The term "paid," for the purposes of the deductions and credits under this title, means "paid or... | |
 | 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... | |
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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... 
