 | Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 lapas
...commercial "net income." This appears from the fact that ordinarily it is to be computed in accordance with the method of accounting regularly employed in keeping the books of the taxpayer. As to the net income of corporations see section 232 and article 531. fl 522. Art. 22.... | |
 | 1920 - 188 lapas
...income of a taxpayer less the deductions allowed by this article. § 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 year as the case may be) in accordance with the method of accounting regularly... | |
 | Real Estate Board of New York - 1920 - 104 lapas
...income" means the gross income as denned in section 213, less the 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 year, as the case may -be) in accordance with the method of accounting regularly... | |
 | United States - 1920 - 1054 lapas
...means the gross income as defined in section 213. less the deductions allowed by section 'J14. (b) 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... | |
 | Irving National Bank, New York - 1920 - 150 lapas
...income" means the gross income as defined in section 213, less the 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 year, as the case may be) in accordance with the method of accounting regularly... | |
 | United States. Bureau of Internal Revenue - 1920 - 346 lapas
..." means the gross income as defined in section 213, less the 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 year, as the case may be) in accordance with the method of accounting regularly... | |
 | Real Estate Board of New York - 1920 - 112 lapas
...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 no such method of accounting has been so employed, or if the method employed does not clearly... | |
 | Harris, Forbes & Co., New York - 1920 - 110 lapas
...annual accounting period calendar year (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 no such method of accounting has been so employed, or if the method employed does not clearly... | |
 | United States - 1920 - 1064 lapas
...taxpayer s annual accounting period (nscal 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 no such method of accounting has been so employed, or if the method employed does not clearly... | |
 | United States - 1920 - 1052 lapas
...taxpayers annual accounting period (fiscal year or calendar year, as the case may be) in accordance ent at or after, his death, except in case of a bona fide sale for a fair consideratio ; but if no such method of accounting has been so employed, or if the method employed does not 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... 
