 | United States. Court of Claims, Audrey Bernhardt - 1962 - 964 pages
...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 . . . ." 2 The Commissioner of Internal Revenue disallowed the deferral of income from one year to... | |
 | United States. Court of Claims - 1939 - 836 pages
...books, but that if the method employed did not clearly reflect the income the computation should be made in accordance with such method as, in the opinion of the Commissioner, would clearly reflect the income. The statutes further provided that every person liable to tax should... | |
 | United States. Court of Claims - 1929 - 762 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 * * *." It seems clear that the company's method of bookkeeping was calculated clearly to reflect its... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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.... | |
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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... 
