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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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Reports of the Tax Court of the United States, Volume 36

United States. Tax Court - 1962
...in keeping the books of such taxpayer" but if that method does not clearly reflect the income then "the computation shall be made in accordance with...the Commissioner does clearly reflect the income." Section 42 provides that all items of gross income shall be included in income under the method of...
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Reports of the Tax Court of the United States, Volume 73

United States. Tax Court - 1980
...regularly used by the taxpayer in keeping his books, but that if that method does not clearly reflect income, the computation shall be made in accordance...opinion of the Commissioner, does clearly reflect income. Section 1.446-l(a)(2), Income Tax Regs., provides that: A method of accounting which reflects...
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Reports of the United States Tax Court, Volume 23

United States. Tax Court - 1956
...regularly employed In keeping the books of such taxpayer; but If no Bueb method of accounting has been so employed, or If the method employed does not clearly reflect the Income, the computation shall be nude In accordance with such method as In the opinion of the Commissioner does clearly reflect the...
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Use of State Revenue Statutes in Organized Crime Prosecutions

United States. Law Enforcement Assistance Administration - 1976
...of accounting has been regularly employed or if the method employed does not clearly reflect iruomr, the computation shall be made in accordance with such method as, in the opinion of the Commissioner, dors clearly reflect income.' (2) Omitted income, fictitious deductions, false exemptions, or false...
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Appendix, Submissions for the Record, Pursuant to Oversight Hearings on ...

United States. Congress. House. Select Committee on Narcotics Abuse and Control - 1977 - 474 pages
...method of accounting has been regularly employed or if the method employed does not clearly reflect income, the computation shall be made in accordance...opinion of the Commissioner, does clearly reflect income.3 > 323 Specific item Method of Proving income (1) In a specific item case, the Government tries...
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Interstate Taxation, S. 2173: Hearings Before the Committee on the Judiciary ...

United States. Congress. Senate. Committee on the Judiciary - 1979 - 957 pages
...in accordance with the method of accounting regularly employed by the taxpayer, but if that method does not clearly reflect the income, "the computation...in accordance with such method as in the opinion of said commissioner does clearly reflect the income." Section 14, in effect during the period involved,...
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United States Statutes at Large, Volume 53, Part 1

United States Department of State - 1939
...regularlyemployed 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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