 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...  Cases Decided in the Court of Claims of the United States - 196 페이지저자: United States. Court of Claims - 1930전체보기 - 도서 정보
 | New York (State) - 1935 - 1272 페이지
...shall be computed on the basis of the calendar year. Such net income shall be computed in accordance with the method of accounting regularly employed in...the computation shall be made upon such basis and in sucli manner as in the opinion of the tax commission docs clearly reflect the income. In the case of... | |
 | 1927 - 1070 페이지
...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...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 페이지
...income shall be computed upon the basis of the taxpayer's annual accounting period * * * in 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, or if the method employed does not clearly... | |
 | New York (State). Comptroller's Office - 1919 - 24 페이지
...clearly reflect income or if no books are kept, how shall income be calculated? It shall be calculated upon such basis and in such manner as, in the opinion of the comptroller, clearly reflects income. (Section 358) Rules and regulations to be promulgated will more... | |
 | Robert Hiester Montgomery - 1920 - 1304 페이지
...clearly reflect the income." LAW. Section 212. (b) The net income shall be computed .... in accordance with the method of accounting regularly employed in keeping the books of such taxpayer,17 but if no such method of accounting has been so employed, or if the method employed does... | |
 | New York (N.Y.). Tax Commission - 1919 - 106 페이지
...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...basis and in such manner as in the opinion of the comptroller does clearly reflect the income. If the taxpayer's annual accounting period is other than... | |
 | Alabama - 1919 - 1476 페이지
...shall be computed upon the basis of the tax payer's annual accounting period, (fiscal year or calendar year, as the case may be), in accordance with the...accounting regularly employed in keeping the books of such tax payer, but if no such method of accounting has been so employed, or if the method employed does... | |
 | George Edwin Holmes - 1919 - 1048 페이지
...make returns and pay the tax on the basis of its annual accounting period (fiscal year or calendar year, as the case may be) in accordance with the method of accounting regularly employed in keeping its books, unless (a) no such method of accounting has been employed, or (b) the method employed... | |
 | New York (State) - 1919 - 520 페이지
...clearly reflect in-come or if no books are kept, how shall income be calculated? It shall be calculated upon such basis and in such manner as, in the opinion of the Comptroller, clearly reflects income. § 358. Rules and regulations to be promulgated will more fully... | |
 | George Edwin Holmes - 1919 - 1052 페이지
...income to be computed on 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 employed in keeping the books of such taxpayer. If no method of accounting has been employed or it'... | |
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