| United States. Internal Revenue Service - 1936 - 604 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, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...such method of accounting has heen 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 denned in section 48 or if... | |
| United States. Congress. Senate. Committee on Finance - 1939 - 780 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 Finance - 1939 - 1104 pages
...deatb 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 in the opinion of the assessor does clearly reflect the income. If the taxpayer's annual accounting period is other than... | |
| United States. Congress. House. Committee on Ways and Means - 1950 - 982 pages
...in keeping the books of such taxpayer; * * * 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." It is very important to understand the deceptiveness of the Treasury regulation referred to by the... | |
| United States. Congress. House. Committee on Ways and Means - 1950 - 982 pages
...in keeping the books of such taxpayer; * * * 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." It is very important to understand the deceptiveness of the Treasury regulation referred to by the... | |
| United States. Internal Revenue Service - 1963 - 1436 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. Tax Court - 1954 - 1170 pages
...KO employed, or If the method employed does not clearly reflect the Income, the computation shall he made In accordance with such method as In the opinion...the Commissioner does clearly reflect the Income. If the taxpayer's annual accounting period Is other than a fiscal year as denned In section 48 or If... | |
| United States. Internal Revenue Service - 1954 - 1182 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 in the epinion of the Commissioner does clearly reflect the income. If the taxpayer's annual accounting period... | |
| United States. Congress. Senate. Committee on Finance - 1954 - 662 pages
...direct authority with respect to accounting methods. The Commissioner, however, does not present a "method as in the opinion of the Commissioner does clearly reflect the income" t* but, instead, offers the election of such an accounting method. The question has been raised, as... | |
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