 | New York (State) - 1935 - 1272 lapas
...shall be computed on the basis of the calendar year. Such net income shall be computed in accordance with the method of accounting regularly employed in...the computation shall be made upon such basis and in sucli manner as in the opinion of the tax commission docs clearly reflect the income. In the case of... | |
 | United States. Court of Claims, Audrey Bernhardt - 1952 - 936 lapas
...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...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.... | |
 | United States. Court of Claims, Audrey Bernhardt - 1955 - 908 lapas
...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...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 - 1929 - 762 lapas
...accordance with the method of accounting regularly employed in keeping the books of such taxpayer; * * * or if the method employed does not clearly reflect...of the commissioner does clearly reflect the income * * *." It seems clear that the company's method of bookkeeping was calculated clearly to reflect its... | |
 | United States. Court of Claims - 1934 - 914 lapas
...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 ; * * *." " SEC. 200. (d) The terms ' paid or incurred ' and ' paid or accrued ' shall be construed... | |
 | 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 income, the computation shall be made in accordance with such method as in the opinion of the Commissioner does clearly reflect the income... | |
 | 1927 - 1070 lapas
...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...such taxpayer; but if no such method of accounting lias been go employed, or if the method employed does not clearly reflect the income, the computation... | |
 | 1919 - 246 lapas
...accordance with the method of accounting regularly employed in keeping the books of such taxpayer. Where no such method of accounting has been so employed,...reflect the income, the computation shall be made on such basis and in such manner as in the opinion of the Commissioner does clearly reflect the income."... | |
 | Robert Hiester Montgomery - 1920 - 1304 lapas
...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; The section is applicable to fiduciaries, because of the definition of taxpayer given in the law, viz.,... | |
 | 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...the Commissioner does clearly reflect the income." The greatest power given to him is in the section dealing with war excess profits, where he may levy... | |
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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... 
