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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... "
Reports of the Tax Court of the United States - Page 241
by United States. Tax Court - 1961
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Cases Decided in the Court of Claims of the United States, Volume 69

United States. Court of Claims - Law reports, digests, etc - 1930 - 854 pages
...calendar Opinion of the Court year, as the case may be) in accordance with the method of accounting regularly employed in keeping the books of such taxpayer;...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....
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Cases Decided in the United States Court of Claims ... with ..., Volume 131

United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1955 - 908 pages
...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;...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...
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Cases Decided in the Court of Claims of the United States, Volumes 55-62

United States. Court of Claims - Law reports, digests, etc - 1927 - 902 pages
...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....
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Cases Decided in the United States Court of Claims ... with ..., Volume 149

United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1962 - 964 pages
...... 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...
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Cases Decided in the Court of Claims of the United States, Volume 67

United States. Court of Claims - Law reports, digests, etc - 1929 - 762 pages
...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...
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Cases Decided in the Court of Claims of the United States, Volume 87

United States. Court of Claims - Law reports, digests, etc - 1939 - 836 pages
...its books, but that if the method employed did not clearly reflect the income the computation should be made in accordance with such method as, in the opinion of the Commissioner, would clearly reflect the income. The statutes further provided that every person liable to tax should...
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American Bankruptcy Reports: Reporting the Decisions and Opinions ..., Volume 8

Bankruptcy - 1927 - 1070 pages
...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 no such method of accounting lias been go employed, or if the method employed does not clearly reflect the income, the computation...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 439

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1980 - 1224 pages
...the taxpayer "does not clearly reflect income, the computation of taxable income shall be made under such method as, in the opinion of the [Commissioner] , does clearly reflect income." Regulations promulgated under § 446, and in effect for the taxable year 1964, state that...
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Official Report of the ... Annual Meeting ..., Volume 4

Lumber - 1919 - 246 pages
...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."...
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Taxation of Corporations and Personal Income in New York

Henry Montefiore Powell - Corporations - 1919 - 708 pages
...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...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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