 ... employed in keeping the books of such taxpayer ; but if no such method of accounting has been so employed, or if the method employed does not clearly reflect the income, the computation shall be made in accordance with such method as in the opinion...  Internal Revenue Bulletin - Page 9by United States. Internal Revenue Service - 1954Full view - About this book
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1952 - 936 pages
...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....shall be computed on the basis of the calendar year. * § 43. PERIOD FOR WHICH DEDUCTIONS AND CREDITS TAKEN. The deductions and credits (other than the... | |
 | 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...computed on the basis of the calendar year." Section 200 defines the term " fiscal year " as — "An accounting period of twelve months ending on the last... | |
 | United States. Court of Claims - Law reports, digests, etc - 1927 - 902 pages
...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....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... | |
 | Robert Hiester Montgomery - Excess profits tax - 1920 - 1304 pages
...the taxpayer's annual accounting period (fiscal year or calendar year, as the case may be)19 . . . . 3 ! S Q mqP>f d0 l 200 or if the taxpayer has no annual accounting period or does not keep books, the net income shall... | |
 | 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... | |
 | George Edwin Holmes - Excess profits tax - 1919 - 1052 pages
...income. If the taxpayer 'a 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. If a taxpayer changes his accounting period from fiscal year to calendar year, from calendar year to... | |
 | National City Company, United States - Internal revenue law - 1919 - 104 pages
...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....is other than a fiscal year as defined in Section 200 (par. 16) or if the taxpayer has no annual accounting period or does not keep books, the net income... | |
 | Guaranty Trust Company of New York - Canada - 1919 - 664 pages
...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....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... | |
 | Henry Montefiore Powell - Corporations - 1919 - 708 pages
...the computation shall be made upon such basis and in such manner as in the opinion of the comptroller does clearly reflect the income. If the taxpayer's...accounting period is other than a fiscal year as defined in this article, or if the taxpayer has no annual accounting period or does not keep books, the net income... | |
 | New York (N.Y.). Tax Commission - Taxation - 1919 - 106 pages
...the computation shall be made upon such basis and in such manner as in the opinion of the comptroller does clearly reflect the income. If the taxpayer's...accounting period is other than a fiscal year as defined in this article, or if the taxpayer has no annual accounting period or does not keep books, the net income... | |
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