| Irving National Bank, New York - 1920 - 150 pages
...214. (b) 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)...basis and in such manner as in the opinion of the Commissioner does clearly reflect the income. If the taxpayer's annual accounting period is other than... | |
| United States - 1920 - 1052 pages
...basis computation of -Pit. j. • l i- • l ic. l Ilet '"wmeoi the taxpayers annual accounting period templation of, or intended to take effect in possession...amount receivable by the executor as insurance under Commissioner does clearly reflect the income. If the taxpayer's annual accounting period is other than... | |
| Real Estate Board of New York - 1920 - 104 pages
...214. (b) 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)...basis and in such manner as in the opinion of the Commissioner does clearly reflect the income. If the taxpayer's annual accounting period is other than... | |
| United States. Bureau of Internal Revenue - 1920 - 346 pages
...214. (b) 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)...basis and in such manner as in the opinion of the Commissioner does clearly reflect the income. If the taxpayer's annual accounting period is other than... | |
| 1920 - 502 pages
...provides : "(b) 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)...basis and in such manner as in the opinion of the commissioner does clearly reflect the income. If the taxpayer's annual accounting period is other than... | |
| United States - 1920 - 1064 pages
..."mpntntionot .;,', . 1 . . • it f» i nt't income. of the taxpayer s annual accounting period (nscal year or calendar year, as the case may be) in accordance...basis and in such manner as in the opinion of the Commissioner does clearly reflect the income. If the taxpayer's annual accounting period is other than... | |
| United States - 1920 - 1054 pages
...'J14. (b) 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)...accounting regularly employed in keeping the books ot fiucli taxpayer ; but if no such method of accounting has been so employed, or if the method employed... | |
| George Edwin Holmes - 1920 - 1186 pages
...in accordance with the method of accounting regularly employed in keeping the books of a taxpayer ; if no such method of accounting has been so employed...or if the method employed does not clearly reflect income the computation is to be made upon such basis and in such manner as in the opinion of the Commissioner... | |
| 1920 - 188 pages
...commercial "net income." This appears from the fact that ordinarily it is to be computed in accordance with the method of accounting regularly employed in keeping the books of the taxpayer. As to net income of nonresidents, see Tax Law, section 359. AST. 12. Computation of net... | |
| 1920 - 36 pages
...commercial "net income." This appears from the fact that ordinarily it is to be computed in accordance with the method of accounting regularly employed in keeping the books of the taxpayer. COMPUTATION OF NET INCOME Net income must be computed with respect to a fixed period.... | |
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