 | New York (State) - 1935 - 1272 lapas
...on the basis of the calendar year. Such net income shall be computed in accordance with the method of accounting regularly employed in keeping the books...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
...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...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 - 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, Audrey Bernhardt - 1955 - 908 lapas
...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...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, 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
...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...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."... | |
 | New York (State). Comptroller's Office - 1919 - 24 lapas
...clearly reflect income or if no books are kept, how shall income be calculated? It shall be calculated upon such basis and in such manner as, in the opinion of the comptroller, clearly reflects income. (Section 358) Rules and regulations to be promulgated will more... | |
 | 1919 - 982 lapas
...with special cases. For example, "the net income shall be computed ... in accordance with the method of accounting regularly employed in keeping the books...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... | |
 | Henry Montefiore Powell - 1919 - 708 lapas
...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...basis and in such manner as in the opinion of the comptroller does clearly reflect the income. If the taxpayer's annual accounting period is other than... | |
| |
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... 
