 | Emerson Emanuel Rossmoore - 1922 - 592 lapas
...(a) That in the case of an individual the term 213, less the deduction 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. Congress. House. Committee on Ways and Means - 1923 - 256 lapas
...means the gross income as defined in section 213, less the deductions allowed by section 21.4. (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 Bank. Columbia Trust Company - 1923 - 148 lapas
...income" means :he gross income as denned 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 iccounting period (fiscal year or calendar year, as the case may be) in accordance nith the method... | |
 | Eric Louis Kohler - 1924 - 514 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. Internal Revenue Service - 1924 - 396 lapas
...the gross income as defined in section 213, less the deductions allowed by sections 214 and 206. (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... | |
 | Mississippi - 1924 - 828 lapas
...the basis of the taxpayer's annual accounting period, either fiscal or calendar year, in accordance with the method of accounting regularly employed in keeping the books of such taxpayer. (c) But if no such method of accounting has been employed or if the method employed does not clearly... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 lapas
...gross income as defined in section 213, less the deductions allowed bv section 214." SEC. 212. (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 Bank-Columbia Trust Company - 1925 - 152 lapas
...the gross income as defined in section 213, less the deductions allowed by sections 214 and 206. (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... | |
 | North Carolina - 1925
...302. Basis of return of net income. » 1. The net income of a taxpayer shall be computed in accordance with the method of accounting regularly employed in keeping the books of such taxpayer; but if such method does not clearly reflect the income, the computation shall be made in accordance... | |
 | John F. Sherwood - 1925 - 206 lapas
...taxpayers' 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, of 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... 
