Search Images Maps Play YouTube News Gmail Drive More »
Sign in
Books Books
" 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... "
United States Code - Page 3315
by United States - 1953
Full view - About this book

Cases Decided in the United States Court of Claims ... with ..., Volume 122

United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1952 - 936 pages
...1944, that the liability of the taxpayer to pay the amount was established. ' § 41. GESEHAL BULB. — The net income shall be computed upon the basis of...the Commissioner does clearly reflect the income. If the taxpayer's annual accounting period is other than a fiscal year as defined In Section 48 or...
Full view - About this book

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
...method in computing plaintiff's income. Section 41 of the Internal Revenue Code of 1939 provides : The net income shall be computed upon the basis of...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...
Full view - About this book

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
...the basis of the taxpayer's annual accounting period (fiscal year or calendar Opinion of the Court year, as the case may be) in accordance with the method...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....
Full view - About this book

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...of the Commissioner does clearly reflect the income . . . ." 2 The Commissioner of Internal Revenue disallowed the deferral of income from one year to...
Full view - About this book

Taxation of Corporations and Personal Income in New York

Henry Montefiore Powell - Corporations - 1919 - 708 pages
...income of a taxpayer less the deductions allowed by this article. § 358. Computation of net income. 1. The net 'income shall be computed upon the basis of...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....
Full view - About this book

Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - Canada - 1919 - 664 pages
...income" means the gross income as defined in section 213, less the deductions allowed by section 214. (b) The net income shall be computed upon the basis of...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....
Full view - About this book

Report for the Year Ending ...

New York (N.Y.). Tax Commission - Taxation - 1919 - 106 pages
...income of a taxpayer less the deductions allowed by this article. §358. Computation of net income. 1. The net income shall be computed upon the basis of...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....
Full view - About this book

United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - Internal revenue law - 1919 - 104 pages
...defined in Section 213 (par. 48-60) less the deductions allowed by Section 214 (par. 61-74)46. (b) The net income shall be computed upon the basis of...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....
Full view - About this book

Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - Excess profits tax - 1919 - 1052 pages
...upon the basis of the taxpayer's annual accounting period (fiscal year or calendar year, as the ease may be) in accordance with the method of accounting...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....
Full view - About this book

The American Economic Review, Volume 9

Economics - 1919 - 982 pages
...Revenue for dealing with special cases. For example, "the net income shall be computed ... in accordance with the method of accounting regularly employed in...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."...
Full view - About this book




  1. My library
  2. Help
  3. Advanced Book Search
  4. Download EPUB
  5. Download PDF