...two minor items amounting to approximately $20 each for interest and insurance, it appears that the does clearly reflect the income. If the taxpayer's...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...

...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 931 or if the taxpayer has no annual accounting period or does not keep books, the...

...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...

...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 2oo or if the taxpayer has no annual accounting period or does not keep books, the...

...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...of the Commissioner does clearly reflect the income REGULATION. Approved standard methods of accounting will ordinarily be regarded as clearly reflecting...

...taxable period. Section 212 (b) defines "net income" and states that "if the method [of accounting] employed does not clearly reflect the income, the...the Commissioner does clearly reflect the income." The Commissioner has from time to time attempted to compel taxpayers reporting on the receipt basis...

...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...

...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...

...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...

...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,...