 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...  Reports of the Tax Court of the United States - Stranica 130napisao/la United States. Tax Court - 1960Potpun prikaz - O ovoj knjizi
 | United States. Court of Claims - 1930 - Broj stranica: 854
...(fiscal year or calendar Opinion of the Court year, as the case may be) in accordance with the method of accounting regularly employed in keeping the books...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.... | |
 | United States. Court of Claims, Audrey Bernhardt - 1955 - Broj stranica: 908
...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...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 - Broj stranica: 902
...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,...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.... | |
 | United States. Court of Claims, Audrey Bernhardt - 1962 - Broj stranica: 964
...... in accordance wIth the method of accounting regularly employed in keeping the books . . . but ... if the method employed does not clearly reflect the...income, the computation shall be made in accordance with inch method as in the opinion of the Commissioner does clearly reflect the income . . .' The pro rata... | |
 | United States. Court of Claims - 1929 - Broj stranica: 762
...accordance with the method of accounting regularly employed in keeping the books of such taxpayer; * * * or if the method employed does not 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... | |
 | 1927 - Broj stranica: 1070
...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...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 - Broj stranica: 246
...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 - Broj stranica: 104
...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...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.... | |
 | Guaranty Trust Company of New York - 1919 - Broj stranica: 664
...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...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.... | |
 | New York (N.Y.). Tax Commission - 1919 - Broj stranica: 106
...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...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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