 | 1962 - 596 pages
...contractor for Federal income tax purposes (see section 167 of the Internal Revenue Code of 1954) ; or (2) In the case of nonprofit or taxexempt organizations,...organizations been subject to the payment of income tax; and in either case (3) By the consistent application to the assets concerned of any generally accepted... | |
 | 1978 - 728 pages
...(See section 167 of the Internal Revenue Code of 1954); or 2. In the case of non-profit or tax exempt organizations, upon a property cost basis which could have been used by the hospital for Federal Income Tax purposes, had such hospital been subject to the payment of Income tax;... | |
 | 1980 - 416 pages
...section 167 of the Internal Revenue Code of 1954); or App. E 2. In the case of non-profit or tax exempt organizations, upon a property cost basis which could have been used by the hospital for Federal Income Tax purposes, had such hospital been subject to the payment of income tax;... | |
 | 1981 - 1614 pages
...(See section 167 of the Internal Revenue Code of 1954); or 2. In the case of non-profit or tax exempt organizations, upon a property cost basis which could have been used by the hospital for Federal Income Tax purposes, had such hospital been subject to the payment of income tax;... | |
 | 1965 - 722 pages
...contractor for Federal income tax purposes (see Section 167 of the Internal Revenue Code of 1954) ; or (2) In the case of nonprofit or taxexempt organizations,...organizations been subject to the payment of income tax; and, in either case, (3) By the consistent application to the assets concerned of any generally accepted... | |
 | 1963 - 876 pages
...contractor for Federal income tax purposes (see section 167 of the Internal Revenue Code of 1954) ; or (2) In the case of nonprofit or taxexempt organizations,...organizations been subject to the payment of income tax; and in either case (3) By the consistent application to the assets concerned of any generally accepted... | |
 | 1966 - 648 pages
...contractor for Federal income tax purposes (see section 167 of the Internal Revenue Code of 1954) ; or (2) In the case of nonprofit or taxexempt organizations,...organizations been subject to the payment of income tax; and in either case (3) By the consistent application to the assets concerned of any generally accepted... | |
 | 1968 - 464 pages
...Federal income tax purposes (see Section 167 of the Internal Revenue Code of 1954, as amended) ; or (2) In the case of nonprofit or taxexempt organizations,...organizations been subject to the payment of income tax; and in either case, (3) By the consistent application to the assets concerned of any generally accepted... | |
 | 1964 - 440 pages
...contractor for Federal income tax purposes (see section 167 of the Internal Revenue Code of 1954) ; or (2) In the case of nonprofit or taxexempt organizations,...organizations been subject to the payment of income tax; and in either case (3) By the consistent application to the assets concerned of any generally accepted... | |
 | 1961 - 576 pages
...contractor for Federal income tax purposes (see section 167 of the Internal Revenue Code of 1954) ; or (2) In the case of nonprofit or taxexempt organizations,...organizations been subject to the payment of income tax; and in either case (3) By the consistent application to the assets concerned of any generally accepted... | |
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By the consistent application to the assets concerned of any generally accepted accounting method, and subject to the limitations of the Internal Revenue Code of 1954, as amended, including... 
