 | George Edwin Holmes - Excess profits tax - 1919 - 1052 pages
...accordance with the method of accounting regularly employed in keeping the books of a taxpayer ; but if no such method of accounting has been so employed or if the method1 employed does not clearly reflect income, the computation is made upon such basis and in such... | |
 | New York (State) - Administrative courts - 1919 - 520 pages
...clearly reflect in-come or if no books are kept, how shall income be calculated? It shall be calculated upon such basis and in such manner as, in the opinion of the Comptroller, clearly reflects income. § 358. Rules and regulations to be promulgated will more fully... | |
 | Harris, Forbes & co., New York - Income tax - 1919 - 164 pages
...method of accounting regular! employed in keeping the books of su<.h taxpayer; but if no such metho of accounting has been so employed, or if the method employed does n< clearly reflect the income, the computation shall be made upon such has and in such manner as in... | |
 | Real Estate Board of New York - Income tax - 1920 - 112 pages
...accordance with the method of accounting regularly employed in keeping the books of such taxpayer; but if no such method of accounting has been so employed,...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... | |
 | United States. Bureau of Internal Revenue - Excess profits tax - 1920 - 346 pages
...accordance with the method of accounting regularly employed in keeping the books of such taxpayer ; but if no such method of accounting has been so employed,...annual accounting period is other than a fiscal year as denned in section 200 or if the taxpayer has no annual accounting period or does not keep books, the... | |
 | Harris, Forbes & Co., New York - 1920 - 110 pages
...accordance with the method of accounting regularly employed in keeping the books of such taxpayer; but if no such method of accounting has been so employed,...basis and in such manner as in the opinion of the comptroller does clearly reflect the income. If the taxpayer's annual accounting period is other than... | |
 | Income tax - 1920 - 188 pages
...accordance with the method of accounting regularly employed in keeping the books of such taxpayer ; but if no such method of accounting has been so employed,...basis and in such manner as in the opinion of the comptroller does clearly reflect the income. If the taxpayer's annual accounting period is other than... | |
 | George Edwin Holmes - Excess profits tax - 1920 - 1186 pages
...accordance with the method of accounting regularly employed in keeping the books of such taxpayer; but if no such method of accounting has been so employed,...employed does not clearly reflect the income, the compuation shall be made upon such basis and in such manner as in the opinion of the Commissioner does... | |
 | New York (State) - Session laws - 1921 - 1090 pages
...accordance with the method of accounting regularly employed in keeping the books of such taxpayer; but if no such method of accounting has been so employed,...basis and in such manner as in the opinion of the tax commission does clearly reflect the income. If the taxpayer's annual accounting period is other... | |
 | New York (State) - Taxation - 1921 - 324 pages
...accordance with the method of accounting regularly employed in keeping the books of such taxpayer ; but if no such method of accounting has been so employed,...basis and in such manner as in the opinion of the tax commission does clearly reflect the income. If the taxpayer's annual accounting period is other... | |
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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... 
