 | Emerson Emanuel Rossmoore - 1922 - 592 pages
...212 (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 - 1922 - 1028 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 - 1922 - 756 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... | |
 | New York (State). Supreme Court. Appellate Division - 1922 - 1182 pages
...subdivision 1 : " 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)...the books of such taxpayer; but if no such method of accountThird Department, September, 1921. [Vol. 198 ing has been so employed, or if the method employed... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...21.4. (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 of such tax paver; but if no such method of accounting has been so employed, or if the method employed does... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 pages
...J14. (b) The net income shall be computed upon the basis of the taxpayer's annual iccounting period (fiscal year or calendar year, as the case may be) in accordance nith the method of accounting regularly employed in keeping the books of such taxpayer; but if no such... | |
 | United States - 1924 - 260 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... | |
 | Eric Louis Kohler - 1924 - 514 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. Internal Revenue Service - 1924 - 396 pages
...206. (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)...reflect the income, the computation shall be made in accordance with such method as in the opinion of the Commissioner does clearly reflect the income.... | |
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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... 
