 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 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... | |
 | 1926 - 1180 lapas
...accounted for as of a different period." The portion of Section 2i2(b) which is pertinent follows: " 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. Board of Tax Appeals - 1926 - 1508 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... | |
 | 1926 - 1038 lapas
...taxation. Section 358 of the Tax Law (as amended by Laws 1921, c. 477, § 1) contains the following: "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. Board of Tax Appeals - 1926 - 1616 lapas
...taxpayer's annual accounting period (fiscal year or calendar year, as the case may be) io 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... | |
 | 1927 - 1146 lapas
...regularly employed in keeping its books, which was here the accrual method. Section 212(b) requires it to be computed upon the basis of the taxpayer's annual accounting period in accordance with the method regularly employed in keepirig the books when it is a fiscal year as defined in section 200, and that... | |
 | 1927 - 1158 lapas
...basis as is provided in subdivision (b) of section 212 or in section 226." "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... | |
 | 1927 - 224 lapas
...accounted for as of a different period." The portion of Section 212(b) which is pertinent follows : "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 (21) Such a case is stated In ARR... | |
 | United States. Board of Tax Appeals - 1927 - 1522 lapas
...which the net Income Is computed under § 212. And { 212 provides that net income shall be computed on the basis of the taxpayer's annual accounting period in accordance with the method of accounting Kgnlarly employed in keeping the books of the taxpayer. (United States v. Aiukrson, 260 US 422) ; but... | |
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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... 
