 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 37by United States, United States. Congress. House. Committee on Ways and Means - 1936 - 290 pagesFull view - About this book
 | United States - 1922 - 756 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.... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...regularly employed in keeping the books of such tax paver; 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.... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 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.... | |
 | United States. Internal Revenue Service - 1924 - 396 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 200 or if the taxpayer has no annual accounting period or does not keep books, the... | |
 | Eric Louis Kohler - 1924 - 514 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.... | |
 | Mississippi - 1924 - 828 pages
...regularly employed in keeping the books of such taxpayer. (c) But if no such method of accounting has been 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.... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 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 200 or if the taxpayer has no annual accounting period or does not keep books, the... | |
 | John F. Sherwood - 1925 - 206 pages
...in keeping the books of such taxpayer; but if no such method of accounting has been so employed, of if the method employed does not clearly reflect the...annual accounting period is other than a fiscal year as defined in section 200 or if the taxpayer has no airoual accounting period or does not keep books,... | |
 | North Carolina - 1925
...the method of accounting regularly employed in keeping the books of such taxpayer; but if such method does not clearly reflect the income, the computation...the Commissioner does clearly reflect the income. ' Taxpayers whose accounting period of. twelve months ends as of the last day of some month other than... | |
 | 1924 - 1090 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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