Search Images Maps Play YouTube News Gmail Drive More »
Sign in
Books Books
" 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
Full view - About this book

Hearings

United States. Congress. Senate. Committee on the District of Columbia - 1933
...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. SBC....
Full view - About this book

Reports of the U.S. Board of Tax Appeals, Volume 27

United States. Board of Tax Appeals - 1933
...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 * * * or if the taxpayer has no annual accounting period or does not keep books, the net income shall...
Full view - About this book

United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 292

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1934
...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...
Full view - About this book

Reports of the U.S. Board of Tax Appeals, Volume 28

United States. Board of Tax Appeals - 1934
...taxpayer ; * * * or if the method employed does not clearly reflect the Income, the computation shall be in accordance with such method as in the opinion of...the Commissioner does clearly reflect the income. * while section 43 of the same act provides : The deductions and credits provided for in this...
Full view - About this book

Excess Profits Tax on Corporations, 1950: Hearings Before the Committee on ...

United States. Congress. House. Committee on Ways and Means - 1950 - 959 pages
...accordance with the method of accounting regularly employed in keeping the books of such taxpayer; * * * or if the method employed does not clearly reflect...the Commissioner does clearly reflect the income." It is very important to understand the deceptiveness of the Treasury regulation referred to by the...
Full view - About this book

Excess Profits Tax on Corporrations: Hearings...

United States. Congress. House. Committee on Ways and Means - 1950 - 959 pages
...accordance with the method of accounting regularly employed in keeping the books of such taxpayer; * * * or if the method employed does not clearly reflect...the Commissioner does clearly reflect the income." It is very important to understand the deceptiveness of the Treasury regulation referred to by the...
Full view - About this book

Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service, United States. Bureau of Internal Revenue - 1963
...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...
Full view - About this book

Internal Revenue Bulletin

United States. Internal Revenue Service - 1954
...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...shall be made in accordance with such method as in the epinion of the Commissioner does clearly reflect the income. If the taxpayer's annual accounting period...
Full view - About this book

Cases Decided in the United States Court of Claims ... with ..., Volume 135

United States. Court of Claims, Audrey Bernhardt - 1957
...regularly employed in keeping the books of such taxpayer ; but If no such method of accounting has been BO employed or If the method employed does not clearly...the Commissioner does clearly reflect the income. ". [26 II. SC 1946 ed., sec. 41.] "i 42. Period in irliii'h Him* of grots income included...
Full view - About this book

United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 353

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1957
...... in accordance with the method of accounting regularly employed in keeping the books . . . but ... if the method employed does not clearly reflect the...the Commissioner does clearly reflect the income. . . ." '* The pro rata allocation of the membership dues in monthly amounts is purely artificial and...
Full view - About this book




  1. My library
  2. Help
  3. Advanced Book Search
  4. Download EPUB
  5. Download PDF