 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...  United States Code - 3315. lappuseautors: United States - 1953Pilnskats - Par šo grāmatu
 | United States. Court of Claims, Audrey Bernhardt - 1952 - 936 lapas
...1944, that the liability of the taxpayer to pay the amount was established. ' § 41. GESEHAL BULB. — The net income shall be computed upon the basis 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 48 or... | |
 | United States. Court of Claims, Audrey Bernhardt - 1955 - 908 lapas
...method in computing plaintiff's income. Section 41 of the Internal Revenue Code of 1939 provides : The net income shall be computed upon the basis of...or if the method employed does not clearly reflect income, the computation shall be made in accordance with such method as in the opinion of the Commissioner... | |
 | United States. Court of Claims - 1930 - 854 lapas
...the basis of the taxpayer's annual accounting period (fiscal year or calendar Opinion of the Court year, as the case may be) in accordance with the method...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.... | |
 | United States. Court of Claims, Audrey Bernhardt - 1962 - 964 lapas
...in accordance with the method of accounting regularly employed in keeping the books . . . but . . . if the method employed does not clearly reflect the...of the Commissioner does clearly reflect the income . . . ." 2 The Commissioner of Internal Revenue disallowed the deferral of income from one year to... | |
 | Henry Montefiore Powell - 1919 - 708 lapas
...income of a taxpayer less the deductions allowed by this article. § 358. Computation of net income. 1. The net 'income shall be computed upon the basis of...reflect the income, the computation shall be made upon such basis and in such manner as in the opinion of the comptroller does clearly reflect the income.... | |
 | Guaranty Trust Company of New York - 1919 - 664 lapas
...income" means the gross income as defined in section 213, less the deductions allowed by section 214. (b) The net income shall be computed upon the basis of...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.... | |
 | New York (N.Y.). Tax Commission - 1919 - 106 lapas
...income of a taxpayer less the deductions allowed by this article. §358. Computation of net income. 1. The net income shall be computed upon the basis of...reflect the income, the computation shall be made upon such basis and in such manner as in the opinion of the comptroller does clearly reflect the income.... | |
 | National City Company, United States - 1919 - 104 lapas
...defined in Section 213 (par. 48-60) less the deductions allowed by Section 214 (par. 61-74)46. (b) The net income shall be computed upon the basis of...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.... | |
 | George Edwin Holmes - 1919 - 1052 lapas
...upon the basis of the taxpayer's annual accounting period (fiscal year or calendar year, as the ease may be) in accordance with the method of accounting...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.... | |
 | 1919 - 982 lapas
...Revenue for dealing with special cases. For example, "the net income shall be computed ... in accordance with the method of accounting regularly employed in...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."... | |
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