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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... "
United States Code - Página 3315
por United States - 1953
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Cases Decided in the United States Court of Claims ... with ..., Volumen122

United States. Court of Claims, Audrey Bernhardt - 1952 - 936 páginas
...1944, that the liability of the taxpayer to pay the amount was established. ' § 41. GESEHAL BULB. — The net income shall be computed upon the basis of...the Commissioner does clearly reflect the income. If the taxpayer's annual accounting period is other than a fiscal year as defined In Section 48 or...
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Cases Decided in the United States Court of Claims ... with ..., Volumen131

United States. Court of Claims, Audrey Bernhardt - 1955 - 908 páginas
...method in computing plaintiff's income. Section 41 of the Internal Revenue Code of 1939 provides : The net income shall be computed upon the basis of...or if the method employed does not clearly reflect income, the computation shall be made in accordance with such method as in the opinion of the Commissioner...
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Cases Decided in the Court of Claims of the United States, Volumen69

United States. Court of Claims - 1930 - 854 páginas
...the basis of the taxpayer's annual accounting period (fiscal year or calendar Opinion of the Court year, as the case may be) in accordance with the method...clearly reflect the income the computation shall be made upon such basis and in such manner as in the opinion of the commissioner does clearly reflect the income....
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Cases Decided in the United States Court of Claims ... with ..., Volumen149

United States. Court of Claims, Audrey Bernhardt - 1962 - 964 páginas
...in accordance with the method of accounting regularly employed in keeping the books . . . but . . . if the method employed does not clearly reflect the...of the Commissioner does clearly reflect the income . . . ." 2 The Commissioner of Internal Revenue disallowed the deferral of income from one year to...
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Taxation of Corporations and Personal Income in New York

Henry Montefiore Powell - 1919 - 708 páginas
...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...reflect the income, the computation shall be made upon such basis and in such manner as in the opinion of the comptroller does clearly reflect the income....
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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 664 páginas
...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...reflect the income, the computation shall be made upon such basis and in such manner as in the opinion of the Commissioner does clearly reflect the income....
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Report for the Year Ending ...

New York (N.Y.). Tax Commission - 1919 - 106 páginas
...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...reflect the income, the computation shall be made upon such basis and in such manner as in the opinion of the comptroller does clearly reflect the income....
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 páginas
...defined in Section 213 (par. 48-60) less the deductions allowed by Section 214 (par. 61-74)46. (b) The net income shall be computed upon the basis of...reflect the income, the computation shall be made upon such basis and in such manner as in the opinion of the Commissioner does clearly reflect the income....
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1052 páginas
...upon the basis of the taxpayer's annual accounting period (fiscal year or calendar year, as the ease may be) in accordance with the method of accounting...reflect the income, the computation shall be made upon such basis and in such manner as in the opinion of the Commissioner does clearly reflect the income....
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The American Economic Review, Volumen9

1919 - 982 páginas
...Revenue for dealing with special cases. For example, "the net income shall be computed ... in accordance with the method of accounting regularly employed in...reflect the income, the computation shall be made upon such basis and in such manner as in the opinion of the Commissioner does clearly reflect the income."...
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