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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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Income Tax Procedure

Robert Hiester Montgomery - 1923
...regularly employed in keeping the books of such taxpayer; 13 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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Treasury and Post Office Departments Appropriations: Hearings Before the ...

United States. Congress. Senate. Committee on Appropriations - 1930
...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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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 281

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1930
...reguarly 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...
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Treasury and Post Office Departments Appropriation Bill, 1931, Supplemental ...

United States. Congress. Senate. Appropriations Committee - 1930 - 114 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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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - 1931 - 491 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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Reports of the U.S. Board of Tax Appeals, Volume 19

United States. Board of Tax Appeals - 1931
...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 mutle in accordance with such method as in the opinion of Hie Commissioner does clearly reflect the...
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Income Tax for the District of Columbia: Hearings ... on H.R. 5821 ... June ...

United States. Congress. Senate. District of Columbia - 1932 - 101 pages
...regularly employed in keeping the books of the 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 method as shall, in the judgment of the assessor of the District of Columbia, clearly reflect such income. SEC....
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1933 - 423 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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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 288

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1933
...accordance with the method of accounting regularly employed in keeping the books of such taxpayer; but ... if the method employed does not clearly reflect the...the Commissioner does clearly reflect the income. . . . "(d) Under regulations prescribed by the Commissioner with the approval of the Secretary, a person...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 288

United States. Supreme Court - 1933
...accordance with the method of accounting regularly employed in keeping the books of such taxpayer; but ... if the method employed does not clearly reflect the...the Commissioner does clearly reflect the income. . . . "(d) Under regulations prescribed by the Commissioner with the approval of the Secretary, a person...
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