 | United States. Court of Claims, Audrey Bernhardt - 1962 - Broj stranica: 962
...disposition, represents income in the 1 To the same effect, i 446, Tut Rev. Code of 1954, provides that : "Taxable Income shall be computed under the method...regularly computes his income in keeping his books." However, "if the method used does not clearly reflect income, the computation of taxable income shall... | |
 | United States. Tax Court - 1967 - Broj stranica: 786
...and the applicable regulations thereunder. Section 446 provides in pertinent part as follows : SBC. 446. GENERAL RULE FOR METHODS OF ACCOUNTING. (a) GENERAL...taxpayer regularly computes his Income In keeping his hooka. (b) EXCEPTIONS. — If no method of accounting has been regularly used by the taxpayer, or if... | |
 | 1959 - Broj stranica: 1584
...section 882 (b) (2) (E) and the regulations thereunder. [TD 6226, 22 FR 1291, Mar. 1, 1957] METHODS OF ACCOUNTING METHODS OF ACCOUNTING IN GENERAL § 1.446...of which the taxpayer regularly computes his Income hi keeping hi* books. (b) Exceptions. It no method of accountIng has been regularly used by the taxpayer,... | |
 | 1977 - Broj stranica: 466
...Apr. 28, 1962; TD 6777, 29 FR 17808, Dec. 16, 1964; TD 7244, 37 FR 28897, Dec. 30, 1972] METHODS OF ACCOUNTING METHODS OF ACCOUNTING IN GENERAL § 1.446...the basis of which the taxpayer regularly computes has income in keeping his books. (b) Exceptions. If no method of accounting has been regularly used... | |
 | 1972 - Broj stranica: 426
...OF ACCOUNTING IN GENERAL § 1.446 Statutory provisions; general rule for methods of accounting. BBC. 446. General rule for methods of accounting — (a)...taxpayer regularly computes his income in keeping hlB books. (b) Exceptions. If no method of accounting has been regularly used by the taxpayer. or if... | |
 | 1976 - Broj stranica: 412
...Statutory provisions; general rule for method« of accounting. SBC. 446. General rule for méthode of accounting — (a) General rule. Taxable Income...taxpayer regularly computes his Income In keeping hi» books. (b) Exceptions. If no method of accountIng has been regularly used by the taxpayer, or... | |
 | 1993 - Broj stranica: 640
...by the use of such method. See section 446(a) and paragraph (a) of this section, which require that taxable income shall be computed under the method...regularly computes his income in keeping his books, and section 446(e) and paragraph (e) of this section, which require the prior approval of the Commissioner... | |
 | United States. Internal Revenue Service - 1963 - Broj stranica: 1436
...period or does not keep books, the net Income shall be computed on the basis of the calendar year.1' • "SEC. 446. GENERAL RULE FOR METHODS OF ACCOUNTING....keeping his books. "(b) Exceptions. — If no method of acconntlng has been regularly used by the taxpayer, or If the method used does not clearly reflect... | |
 | United States. Internal Revenue Service - 1968 - Broj stranica: 1034
...interest paid or accrued within the taxable year on indebtedness. Section 446(a) of the Code provides that taxable income shall be computed under the method...regularly computes his income in keeping his books. Section 446(b) of the Code provides, in part, that if the method used does not clearly reflect income,... | |
 | United States. Congress. Senate. Committee on Finance - 1954 - Broj stranica: 662
...— The general rule for reporting taxable income, aa set forth in section 446 of HR 8300, is that It shall be computed under the method of accounting on...regularly computes his income in keeping his books. This is comparable with the general rule of present section 41, IRC In Form 1120L of 1951, and for... | |
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Taxable Income shall be computed under the method of accounting on the basis of which the taxpayer regularly computes his Income In keeping his books. 
