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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... "
Comparison of the Revenue Acts of 1934 and 1936 - Page 37
by United States, United States. Congress. House. Committee on Ways and Means - 1936 - 290 pages
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Federal Income Tax and Its Relation to Real Property

Real Estate Board of New York - 1920 - 96 pages
...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, the computation shall be made upon such basis and in such manner as in the opinion of the Commissioner does clearly reflect the income....
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The Federal Statutes Annotated: Containing All the Laws of the United States ...

United States - 1920
...regularly employed in keeping the books ot fiucli taxpayer ; but if no such method of accounting has been so employed, or if the method employed 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...
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Regulations 45 Relating to the Income Tax and War Profits and Excess Profits ...

United States. Office of Internal Revenue - 1920 - 335 pages
...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, the computation shall be made upon such basis and in such manner as in the opinion of the Commissioner does clearly reflect the income....
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Internal Revenue Laws in Force May 1, 1920: With an Appendix Containing Laws ...

United States - 1920 - 1035 pages
...regularly employed in keeping the books of such taxpayer ; but if no such method of accounting has been ent of the amount receivable by the executor as insurance under upon such basis and in such manner as in the opinion of the Commissioner does clearly reflect the income....
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Comptroller's Regulations Relating to the Income Tax Issued Pursuant to ...

1920 - 167 pages
...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, the computation shall be made upon such basis and in such manner as in the opinion of the comptroller does clearly reflect the income....
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Journal of Accountancy, Volume 30

1920
...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, the computation shall be made upon such basis and in such manner as in the opinion of the commissioner does clearly reflect the income....
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Pamphlets, Volume 35

Irving National Bank, New York - 1920
...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, the computation shall be made upon such basis and in such manner as in the opinion of the Commissioner does clearly reflect the income....
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1920
...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, the computation shall be made upon such basis and in such manner as in the opinion of the Commissioner does clearly reflect the income....
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Statutes of the United States of America

United States - 1921
...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...annual accounting period is other than a fiscal year as defined in section 200 or if the taxpayer has no annual accounting period or does not keep books, the...
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Cumulative Bulletin ... Income Tax Rulings, Volume 2

United States. Bureau of Internal Revenue - 1921
...regularly employed in keeping the hooks 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, the computation shall be made upon such basis and in such manner as in the opinion of the Commissioner does clearly reflect the income....
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