 | United States. Court of Claims - Law reports, digests, etc - 1930 - 854 pages
...income. If the taxpayer's annual accounting period is other than a fiscal year as defined in section 200 or if the taxpayer has no annual accounting period...shall be computed on the basis of the calendar year." Section 200 defines the term " fiscal year " as — "An accounting period of twelve months ending on... | |
 | Guaranty Trust Company of New York - Canada - 1919 - 664 pages
...income. If the taxpayer's annual accounting period is other than a fiscal year as defined in section 200 or if the taxpayer has no annual accounting period...accounting period from fiscal year to calendar year, or from calendar year to fiscal year, or from one fiscal year to another, the net income shall, with... | |
 | New York (N.Y.). Tax Commission - Taxation - 1919 - 106 pages
...If the taxpayer's annual accounting period is other than a fiscal year as defined in this article, or if the taxpayer has no annual accounting period...shall be computed on the basis of the calendar year. 2. If a taxpayer changes his accounting period from fiscal year to calendar year, from calendar year... | |
 | National City Company, United States - Internal revenue law - 1919 - 104 pages
...taxpayer's annual accounting period is other than a fiscal year as defined in Section 200 (par. 16) or if the taxpayer has no annual accounting period...shall be computed on the basis of the calendar year. 47. If a taxpayer changes his accounting period from fiscal year to calendar year, from calendar year... | |
 | Henry Montefiore Powell - Corporations - 1919 - 708 pages
...If the taxpayer's annual accounting period is other than a fiscal year as defined in this article, or if the taxpayer has no annual accounting period...shall be computed on the basis of the calendar year. 2. If a taxpayer changes his accounting period from fiscal year to calendar year, from calendar year... | |
 | Alabama - Law - 1919 - 1476 pages
...income. If the taxpayer's annual accounting period is other than the fiscal year as defined in this act, or if the taxpayer has no annual accounting period...shall be computed on the basis of the calendar year. (b) If a taxpayer changes his accounting period from fiscal year to calendar year, from calendar year... | |
 | Harris, Forbes & co., New York - Income tax - 1919 - 164 pages
...section 200 or if the taxpayer has annual accounting period or does not keep books, the net income shaflj be computed on the basis of the calendar year. If...his accounting period from fiscal year to calendar ye-af, from calendar year to fiscal year, or from one fiscal year CO LLECTION another, the net income... | |
 | Income tax - 1920 - 188 pages
...income. If the taxpayer's annual accounting period is other than a iiscal year as denned in this article, or if the taxpayer has no annual accounting period...shall be computed on the basis of the calendar year. 2. If a taxpayer changes his accounting period from fiscal year to calendar year, from calendar year... | |
 | Harris, Forbes & Co., New York - 1920 - 110 pages
...defined Change in accounting period Gross income Items not included in gross income in this article, or if the taxpayer has no annual accounting period...shall be computed on the basis of the calendar year. 2. If a taxpayer changes his accounting period from fiscal year to calendar year, from calendar year... | |
 | New York (State) - Taxation - 1921 - 324 pages
...If the taxpayer's annual accounting period is other than a fiscal year as defined in this article, or if the taxpayer has no annual accounting period...shall be computed on the basis of the calendar year. 2. If a taxpayer changes his accounting period from fiscal year to calendar year, from calendar year... | |
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If the taxpayer's annual accounting period is other than a fiscal year as defined in section 200 or if the taxpayer has no annual accounting period or does not keep books, the net income shall be computed on the basis of the calendar year. 
