| Robert Hiester Montgomery - 1920 - 1304 pages
...inventory as may be available to him, such as specific transactions in reasonable volume entered into in good faith, or compensation paid for cancellation of contracts for purchase commitments. The burden of proof will rest upon the taxpayer in each case to satisfy the Commissioner of the correctness... | |
| George Edwin Holmes - 1919 - 1048 pages
...n1arket price as may be available to him. such as specif1c transactions in reasonable volume entered into in good faith, or compensation paid for cancellation of contracts for purchase commitments. The burden of proof will rest upon the taxpayer in each case to satisfy the Commissioner of the correctness... | |
| Guaranty Trust Company of New York - 1919 - 664 pages
...inventory as may be available to him, such as specific transactions in reasonable volume entered into in good faith, or compensation paid for cancellation of contracts for purchase commitments. The burden of proof will rest upon the taxpayer in each case to satisfy the Commissioner of the correctness... | |
| Prentice-Hall Inc - 1919 - 640 pages
...inventory • as may be available to him, such as specific transactions in reasonable volume entered into in good faith, or compensation paid for cancellation of contracts for purchase commitments. The burden of proof will rest upon the taxpayer in each case to satisfy the Commissioner of the correctness... | |
| Henry Montefiore Powell - 1919 - 708 pages
...inventory as may be available to him, such as specific transactions in reasonable volume entered into in good faith, or compensation paid for cancellation of contracts for purchase commitments. The burden of proof will rest upon the taxpayer in each case to satisfy the Comptroller of the correctness... | |
| John F. Sherwood - 1920 - 272 pages
...inventory as may be available to him, such as specific transactions in reasonable volume entered into in good faith, or compensation paid for cancellation of contracts for purchase commitments. The burden of proof will rest upon the taxpayer in each case to satisfy the Commissioner of the correctness... | |
| United States. Bureau of Internal Revenue - 1920 - 346 pages
...inventory as may be available to him, such as specific transactions in reasonable volume entered into in good faith, or compensation paid for cancellation of contracts for purchase commitments. The burden of proof will rest upon the taxpayer in each case to satisfy the Commissioner of the correctness... | |
| 1920 - 188 pages
...inventory as may be available to him, such as specific transactions in reasonable volume entered into in good faith, or compensation paid for cancellation of contracts for purchase commitments. The burden of proof will rest upon the taxpayer in each case to satisfy the Comptroller of the correctness... | |
| United States. Bureau of Internal Revenue - 1921 - 772 pages
...the inventory as may be available, such as specific transactions In reasonable volume entered Into in good faith, or compensation paid for cancellation of contracts for purchase commitments. Where, owing to abnormal conditions, the taxpayer has regularly sold such merchandise at prices lower... | |
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