 | New York (State) - 1935 - 1272 páginas
...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... | |
 | 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...reflect the income, the computation shall be made in accordance with such method as in the opinion of the Commissioner does clearly reflect the income.... | |
 | 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...such manner as in the opinion of the commissioner does clearly reflect the income. If the taxpayer's annual accounting period is other than a fiscal... | |
 | 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... | |
 | United States. Court of Claims - 1927 - 902 páginas
...accordance with the method of accounting regularly employed in keeping the books of such taxpayer ; out if no such method of accounting has been so employed,...such manner as in the opinion of the commissioner does clearly reflect the income. If the taxpayer's annual accounting period is other than a fiscal... | |
 | United States. Court of Claims - 1929 - 762 páginas
...accordance with the method of accounting regularly employed in keeping the books of such taxpayer; * * * or if the method employed does not clearly reflect...such manner as in the opinion of the commissioner does clearly reflect the income * * *." It seems clear that the company's method of bookkeeping was... | |
 | 1927 - 1070 páginas
...regularly employed in keeping the books of such taxpayer; but if no such method of accounting lias been go employed, or if the method employed does not clearly...such manner as in the opinion of the Commissioner does clearly reflect the income." Section 64 (a) of the Bankruptcy Act (Comp. St. § 9648), making... | |
 | 1919 - 246 páginas
...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,...reflect the income, the computation shall be made on such basis and in such manner as in the opinion of the Commissioner does clearly reflect the income."... | |
 | National City Company, United States - 1919 - 104 páginas
...income as 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...such manner as in the opinion of the Commissioner does clearly reflect the income. If the taxpayer's annual accounting period is other than a fiscal... | |
 | 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...such manner as in the opinion of the Commissioner does clearly reflect the income. If the taxpayer's annual accounting period is other than a fiscal... | |
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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... 
