 | Henry Montefiore Powell - Corporations - 1919 - 708 pages
...prior to the realization of such appreciation through conversion or other disposition of the property. A taxpayer who changes the method of accounting employed in keeping his books for the taxable year 1920 or thereafter, shall before computing his income upon such new basis for... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - Reference - 1919 - 430 pages
...previous years did not reflect the true income, amended returns for such years will be required. (3) A taxpayer who changes the method of accounting employed in keeping his books for the taxable year 1919 or thereafter, shall before computing his income upon such new basis for... | |
 | Accounting - 1919 - 500 pages
...previous years did not reflect the true income, amended returns for such years will be required. (S) A taxpayer who changes the method of accounting employed in keeping his books for the taxable year 1919 or thereafter shall, before computing his income upon such new basis for... | |
 | United States. Bureau of Internal Revenue - Excess profits tax - 1920 - 346 pages
...previous years did not reflect the true income, amended returns for such years will be required. (3) A taxpayer who changes the method of accounting employed in keeping his books for the taxable year 1919 or thereafter shall, before computing his income upon such new basis for... | |
 | Income tax - 1920 - 188 pages
...prior to the realization of such appreciation through conversion or other disposition of the property. A taxpayer who changes the method of accounting employed in keeping his books for the taxable year 1920 or thereafter, shall before computing his income upon such new basis for... | |
 | United States. Internal Revenue Service - Excess profits tax - 1921 - 348 pages
...previous years did not reflect the true income, amended returns for such years will be required. (3) A taxpayer who changes the method of accounting employed in keeping his books for the taxable year 1919 or thereafter shall, before computing his income upon such new basis for... | |
 | Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...specifying in particular all amounts duplicated or entirely omitted as the result of such change. (3) A taxpayer who changes the method of accounting employed in keeping his books for the taxable year 1924 or thereafter should, before computing his income upon such new basis for... | |
 | Nathan William MacChesney - Real estate business - 1927 - 960 pages
...systems, specifying in particular all amounts duplicated or entirely omitted as the result of such change. A taxpayer who changes the method of accounting employed in keeping his books for the taxable year 1925 or thereafter should, before computing his income upon such new basis for... | |
 | Robert Hiester Montgomery - Excess profits tax - 1923 - 1760 pages
...end, and thus put all the current year's earnings and expenses on an accrual basis. REGULATION (3) A taxpayer who changes the method of accounting employed in keeping his books for the taxable year 1921 or thereafter should, before computing his income upon such new basis for... | |
 | United States. Internal Revenue Service - Income tax - 1931 - 502 pages
...systems, specifying in particular all amounts duplicated or entirely omitted as the result of such change. A taxpayer who changes the method of accounting employed in keeping his books for the taxable year 1928 or thereafter should, before computing his income upon such new basis for... | |
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Code and the regulations thereunder, a taxpayer who changes the method of accounting employed in keeping his books shall, before computing his income upon such new method for purposes of taxation, secure the consent of the Commissioner. 
