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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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Acts of the Legislature of Puerto Rico

Puerto Rico - 1954 - 1076 pages

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Deering's California Codes

California - 1954 - 734 pages

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Internal Revenue Bulletin

United States. Internal Revenue Service - 1954 - 1182 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...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...

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