 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. Congress. Senate. Appropriations Committee - 1930 - 122 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 - 1931 - 502 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 48 or if the taxpayer has no annual accounting period or does not keep books, the... | |
 | Idaho - 1931 - 628 pages
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 | California - 1931 - 28 pages
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 | United States. Board of Tax Appeals - 1931 - 1490 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 mutle in accordance with such method as in the opinion of Hie Commissioner does clearly reflect the... | |
 | United States. Congress. Senate. District of Columbia - 1932 - 110 pages
...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. SEC.... | |
 | Floyd E. Moore - 1932 - 1318 pages
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