 Subject to the provisions of subsections (a) and (b) , a taxpayer may compute taxable Income under any of the following methods of accounting — (1) the cash receipts and disbursements method; (2) an accrual method; (3) any other method permitted by...  Reports of the Tax Court of the United States - 288. lappuseautors: United States. Tax CourtPilnskats - Par šo grāmatu
 | United States - 1965 - 1110 lapas
...under such method as, in the opinion of the Secretary or his delegate, does clearly reflect income. (c) Permissible methods. Subject to the provisions of...method; (3) any other method permitted by this chapter; or (4) any combination of the foregoing methods permitted under regulations prescribed by the Secretary... | |
 | 1959 - 1584 lapas
...under such method as. In the opinion of the Secretary or his delegate, does clearly reflect Income. (c) Permissible methods. Subject to the provisions of...method; (3) Any other method permitted by this chapter; or (4) Any combination of the foregoing methods permitted under regulations prescribed by the Secretary... | |
 | 1978 - 532 lapas
...under such method as, in the opinion of the Secretary or his delegate, does clearly reflect income. (c) Permissible methods. Subject to the provisions of...method; (3) Any other method permitted by this chapter; or (4) Any combination of the foregoing methods permitted under regulations prescribed by the Secretary... | |
 | 1974 - 544 lapas
...the opinion of the Secretary or his delegate, does clearly refiect income. (c) Permi*irttilf method*. Subject to the provisions of subsections (a) and (b),...method; (3) Any other method permitted by this chapter; or (4) Any combination of the foregoing methods permitted under regulations prescribed by the Secretary... | |
 | 1977 - 466 lapas
...and (b), a taxpayer may compute taxable income under any of the following methods of accounting (l) The cash receipts and disbursements method; (2) An...method; (3) Any other method permitted by this chapter; or (4) Any combination of the foregoing methods permitted under regulations prescribed by the Secretary... | |
 | 1976 - 412 lapas
...under such method as, In the opinion of the Secretary or his delegate, does clearly reflect Income. (c) Permissible methods. Subject to the provisions of...and (b), a taxpayer may compute taxable Income under •лу of the following methods of accounting— (1) The cash receipts and disbursements method; (2)... | |
 | United States. Internal Revenue Service - 1963 - 1436 lapas
...such method as, in the opinion of the Secretary or his delegate, does clearly reflect income. "(c) Permissible Methods. — Subject to the provisions...; "<3) any other method permitted by this chapter : or "14) any combination of the foregoing methods permitted under regulations prescribed by the Secretary... | |
 | 1961 - 566 lapas
...under such method as, in the opinion of the Secretary or his delegate, does clearly reflect income. (c) Permissible methods. Subject to the provisions of...method; (3) Any other method permitted by this chapter; or (4) Any combination of the foregoing methods permitted under regulations prescribed by the Secretary... | |
 | United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1208 lapas
...under such method as, in the opinion of the Secretary or his delegate, does clearly reflect income. (c) nt so designated with respect to a taxable year of...greater than the excess of the net longterm capital or (4) any combination of the foregoing methods permitted under regulations prescribed by the Secretary... | |
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