 | United States. Court of Claims, Audrey Bernhardt - 1958 - 1044 páginas
...satisfaction of the Commissioner that a different method of accounting for the amount of the payment, repayment, or disallowance clearly reflects Income,...provided for under such method, which for the purposes of subsection (b) and (c) shall be considered a prior taxable year. PETER B. OLNEY v. THE UNITED STATES... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 páginas
...satisfaction of the Commissioner that a different method of accounting for the amount of the payment, repayment, or disallowance clearly reflects income,...and (c) shall be considered a prior taxable year. (b) CREDIT AGAINST REPAYMENT ON ACCOUNT OF RENEGOTIATION OR ALLOWANCE. — (1) GENERAL RULE,. — There... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 páginas
...satisfaction of the Commissioner that a different method of accounting for the amount of the payment, repayment, or disallowance clearly reflects income,...and (c) shall be considered a prior taxable year. (b) CREDIT AGAINST REPAYMENT ON ACCOUNT OF RENEGOTIATION OR ALLOWANCE. — (1) GENERAL RULE. — There... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 páginas
...of the Commissioner that a different method of accounting for the amount of the payment, repa3rment, or disallowance clearly reflects income, and in such...and (c) shall be considered a prior taxable year. (b) CREDIT AGAINST REPAYMENT ON ACCOUNT OF RENEGOTIATION OR ALLOWANCE. — (1) GENERAL RULE. — There... | |
 | 1971 - 406 páginas
...satisfaction of the Commissioner that a different method of accounting for the amount of the payment, repayment, or disallowance clearly reflects income,...Credit against repayment on account of renegotiation or allowance — (1) General rule. There shall be credited against the amount of excessive profits... | |
 | 1973 - 424 páginas
...satisfaction of the Commissioner that a different method of accounting for the amount of the payment, repayment, or disallowance clearly reflects income,...(c) shall be considered a prior taxable year. SEC. 3808 (b). Credit against repayment on account of renegotiation or allowance — (1) General rule. There... | |
 | 1961 - 636 páginas
...the Secretary or his delegate that a different method of accounting for the amount of the payment, repayment, or disallowance clearly reflects income,...and (c) shall be considered a prior taxable year. (b) Credit against repayment on account of renegotiation or allowance — (1) General rule. There shall... | |
 | 1974 - 876 páginas
...the Secretary or his delegate that a different method of accounting for tlie amount of the payment, repayment, or disallowance clearly reflects Income,...and (c) shall be considered a prior taxable year. (b) Credit against repayment on account of renegotiation or allowance — (1) General rule. There shall... | |
 | 1974 - 880 páginas
...the Secretary or his delegate that a different method of accounting for the amount of the payment, repayment, or disallowance clearly reflects Income,...and (c) shall be considered a prior taxable year. (b) Credit against repayment on account of renegotiation or allowance — (1) General rule. There shall... | |
 | 1978 - 480 páginas
...satisfaction of the Commissioner that a different method of accounting for the amount of the payment, repayment, or disallowance clearly reflects income,...subsections (b) and (c) shall be considered a prior taxaole year. SEC. 3806 (b). Credit against repayment on account of renegotiation or allowance —... | |
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Commissioner that a different method of accounting for the amount of the payment, repayment, or disallowance clearly reflects income, and in such case the payment, repayment, or disallowance shall be accounted for with respect to the taxable year provided... 
