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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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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 143 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...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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Income Tax Accounting

John F. Sherwood - 1925 - 205 pages
...in keeping the books of such taxpayer; but if no such method of accounting has been so employed, of if the method employed does not clearly reflect the...annual accounting period is other than a fiscal year as defined in section 200 or if the taxpayer has no airoual accounting period or does not keep books,...
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The Federal Reporter: With Key-number Annotations ..., Volume 292

1924
...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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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 549 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 by which the net income exceeds...
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Reports of the U.S. Board of Tax Appeals, Volume 1

United States. Board of Tax Appeals - 1926
...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 doos clearly reflect the income....
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Report of the Joint Committee on Internal Revenue Taxation

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927
...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...annual accounting period is other than a fiscal year as defined in section 48 or if the taxpayer has no annual accounting period or does not keep books, the...
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Reports of the U.S. Board of Tax Appeals, Volume 4

United States. Board of Tax Appeals - 1927
...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...taxpayer's annual accounting period is other than n fiscal year as defined in section 200 or if the taxpayer hus no annual accounting period or does...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 247 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...annual accounting period is other than a fiscal year as defined in section 48 or if the taxpayer has no annual accounting period or does not keep books, the...
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Income Tax Procedure

Robert Hiester Montgomery - 1919
...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 2oo or if the taxpayer has no annual accounting period or does not keep books, the...
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Income Tax Procedure ...

Robert Hiester Montgomery - 1925
...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...computation shall be made in accordance with such methods as in the opinion of the Commissioner does clearly reflect the income REGULATION, (i) Approved...
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