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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... "
Cases Decided in the Court of Claims of the United States - 431. lappuse
autors: United States. Court of Claims - 1927
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Laws of the State of New York, 1. sējums

New York (State) - 1935 - 1272 lapas
...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,...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...
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Acts Passed at the ... Session of the General Assembly for the Commonwealth ...

Kentucky - 1936
[ Atvainojiet, šīs lappuses saturs ir ierobežots. ]
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The Federal Reporter

1944 - 1218 lapas
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The Federal Reporter

1930 - 1124 lapas
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The Federal Reporter

1940 - 1228 lapas
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The Federal Reporter

1959 - 1124 lapas
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The Federal Reporter

1961 - 1126 lapas
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General Laws of the State of Idaho ...

Idaho - 1941 - 626 lapas
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American Bankruptcy Reports: Reporting the Decisions and Opinions ..., 8. sējums

1927 - 1070 lapas
...regularly employed in keeping the books of such taxpayer; but if no such method of accounting lias been go employed, or if the method employed does not clearly...the Commissioner does clearly reflect the income." Section 64 (a) of the Bankruptcy Act (Comp. St. § 9648), making taxes preferred claims, provides that...
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Official Report of the ... Annual Meeting ..., 4. sējums

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."...
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