 | Henry Montefiore Powell - 1919 - 708 lapas
...apportionment on Form 204a. Such return shall be made for the fiscal year of the partnership, that is, for its annual accounting period (fiscal year or calendar year as the case may be), irrespective of the taxable years of the partners. (Tax Law, section 368.) If the partnership makes... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 lapas
...(revised). It shall be made for the taxable year of the personal service corporation; that is, for its annual accounting period (fiscal year or calendar year, as the case may be), regardless of the taxable years of its stockholders. See sections 200, 212 and 218 of the statute and... | |
 | United States. Bureau of Internal Revenue - 1920 - 346 lapas
...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 employed in keeping the books of such taxpayer ;... | |
 | George Edwin Holmes - 1920 - 1186 lapas
...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 employed in keeping the books of such taxpayer;... | |
 | Real Estate Board of New York - 1920 - 104 lapas
...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 employed in keeping the books of such taxpayer;... | |
 | United States - 1920 - 1054 lapas
...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 employed in keeping the books ot fiucli taxpayer... | |
 | Irving National Bank, New York - 1920 - 150 lapas
...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 employed in keeping the books of such taxpayer;... | |
 | United States - 1920 - 1052 lapas
...be computed upon the basis computation of -Pit. j. • l i- • l ic. l Ilet '"wmeoi the taxpayers ) by deed executed in contemplation of, or intended to take effect in possessi accordance with the method of accounting regularly employed in keeping the books of such taxpayer ;... | |
 | 1920 - 188 lapas
...apportionment on Form 204a. Such return shall be made for the fiscal year of the partnership, that is, for its annual accounting period (fiscal year or calendar year as the case may be) , irrespective of the taxable years of the partners. (Tax Law, section 368.) If the partnership makes... | |
 | New York (State) - 1921 - 324 lapas
...in effect May 14, 1910.) § 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 employed in keeping the books of such taxpayer ;... | |
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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... 
