 | United States. Internal Revenue Service - 1931 - 502 pages
...such method of accounting has been so employed, or if the method employed does not clearly reflect the income, the computation shall be made in accordance...the Commissioner does clearly reflect the Income. If the taxpayer's annual accounting period is other than a fiscal year as defined in section 48 or... | |
 | United States. Congress. Senate. District of Columbia - 1932 - 110 pages
...such method of accounting has been so employed, or if the method employed does not clearly reflect the income, the 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.... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 pages
...such method of accounting has been so employed, or if the method employed does not clearly reflect the income, the computation shall be made in accordance...the Commissioner does clearly reflect the Income. If the taxpayer's annual accounting period is other than a fiscal year as defined in section 48 or... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1933 - 1158 pages
...such method of accounting has been so employed, or if the method employed does not clearly reflect the income, the 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. SBC.... | |
 | United States. Board of Tax Appeals - 1934 - 1512 pages
...taxpayer ; * * * or if the method employed does not clearly reflect the Income, the computation shall be in accordance with such method as in the opinion of...the Commissioner does clearly reflect the income. * » » while section 43 of the same act provides : The deductions and credits provided for in this... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...such method of accounting has been so employed, or if the method employed does not clearly reflect the income, the computation shall be made in accordance...the Commissioner does clearly reflect the income. If the taxpayer's annual accounting period is other than a fiscal year as defined in section 48 or... | |
 | United States. Board of Tax Appeals - 1935 - 1394 pages
...such method of accounting has been so employed, or if the method employed does not clearly reflect the income, the computation shall be made in accordance...the opinion of the Commissioner does clearly reflect ihe income. * * « Section 22 (c) of the same act provides: (c) Inventories. — Whenever In the opinion... | |
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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... 
