 | United States. Court of Claims, Audrey Bernhardt - 1952 - 936 lapas
...established. ' § 41. GESEHAL BULB. — The net income shall be computed upon the basis of the taxpayer's annual accounting period (fiscal year or calendar...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... | |
 | United States. Court of Claims, Audrey Bernhardt - 1955 - 908 lapas
...Internal Revenue Code of 1939 provides : The net income shall be computed upon the basis of the taxpayer's annual accounting period (fiscal year or calendar...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 - 1934 - 914 lapas
...such taxes ; * * *. " SEC. 212. (b) The net income shall be computed upon the basis of the taxpayer's annual accounting period (fiscal year or calendar...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 - 1930 - 854 lapas
...(b) The net income shall be computed upon the basis of the taxpayer's annual accounting period (hscal year or calendar year, as the case may be) in accordance...regularly employed in keeping the books of such taxpayer. The applicable regulations of the Treasury Department promulgated April 17, 1919 (Regulations No. 45)... | |
 | United States. Court of Claims - 1927 - 902 lapas
...accordance with the method of accounting regularly employed in keeping the books of such taxpayer ; out if no such method of accounting has been so employed,...does not 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... | |
 | 1927 - 1070 lapas
...6336ysf), providing as follows : "The net income shall be computed upon the basis of the taxpayer's annual accounting period (fiscal year or calendar...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,...does not clearly 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... | |
 | New York (N.Y.). Tax Commission - 1919 - 106 lapas
...§358. Computation of net income. 1. The net income shall be computed upon the basis of the taxpayer's annual accounting period (fiscal year or calendar...does not clearly reflect the income, the computation shall be made upon such basis and in such manner as in the opinion of the comptroller does clearly... | |
 | National City Company, United States - 1919 - 104 lapas
...by Section 214 (par. 61-74)46. (b) The net income shall be computed upon the basis of the taxpayer's annual accounting period (fiscal year or calendar...does not 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... | |
 | Guaranty Trust Company of New York - 1919 - 664 lapas
...deductions allowed by section 214. (b) The net income shall be computed upon the basis of the taxpayer's annual accounting period (fiscal year or calendar...does not 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... | |
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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... 
