 | Irving National Bank, New York - 1920 - 150 pages
...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. If the taxpayer's annual accounting period is other than a fiscal year as defined in section 200 or... | |
 | United States - 1920 - 1052 pages
...does not clearly reflect the income, the computation shall be made upon such basis and in such manner of the several States: First. Of all crimes and offenses cognizable un If the taxpayer's annual accounting period is other than a fiscal year as defined in section 200 or... | |
 | Real Estate Board of New York - 1920 - 112 pages
...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. If the taxpayer's annual accounting period is other than a fiscal year as defined in section«200 or... | |
 | United States. Internal Revenue Service - 1921 - 348 pages
...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. If the taxpayer's annual accounting period is other than a fiscal year as defined in section 200 or... | |
 | Thomas Sewall Adams - 1921 - 452 pages
...method employed does not clearly reflect the income, the computation shall be made . . . in such manner as in the opinion of the Commissioner does clearly reflect the income." 74 A ruling prescribing a method of accounting is not, like a ruling prescribing a form of return,... | |
 | Rex Frye - 1921 - 350 pages
...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. If the taxpayer's annual accounting period is other than a fiscal year as defined in section 200 or... | |
 | United States. Bureau of Internal Revenue - 1921 - 772 pages
...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. * * * Article 22 of Regulations 45 (1920 edition) provides: * * * If the method of accounting regularly... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 pages
...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. If the taxpayer's annual accounting period is other than a fiscal year as defined in section 200 or... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...does not clearly reflect the income, the computation shall "e made upon such basis and in such banner as in the opinion of the Commissioner does clearly reflect the income. " the taxpayer's annual accounting Period is other than a fiscal year as defined 111 section 200 or... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 pages
...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. If the taxpayer's annual accounting period is other than a fiscal year as defined in section 200 or... | |
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... in accordance with the method of accounting 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... 
