 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...  Comparison of the Revenue Acts of 1934 and 1936 - Página 37por United States, United States. Congress. House. Committee on Ways and Means - 1936 - 290 páginasVisualização integral - Acerca deste livro
 | United States. Board of Tax Appeals - 1934 - 1512 páginas
...taxpayer ; * * * or if the method employed does not clearly reflect the Income, the computation shall be in accordance with such method as in the opinion of...the Commissioner does clearly reflect the income. * » » while section 43 of the same act provides : The deductions and credits provided for in this... | |
 | United States. Congress. House. Committee on Ways and Means - 1950 - 982 páginas
...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 Commissioner does clearly reflect the income." It is very important to understand the deceptiveness of the Treasury regulation referred to by the... | |
 | United States. Congress. House. Committee on Ways and Means - 1950 - 982 páginas
...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 Commissioner does clearly reflect the income." It is very important to understand the deceptiveness of the Treasury regulation referred to by the... | |
 | United States. Internal Revenue Service - 1963 - 1436 páginas
...regularly employed in keeping the books of such taxpayer ; but If no such method of accounting has been so employed, or if the method employed does not clearly...annual accounting period Is other than a fiscal year as defined in section 48 or if the taxpayer has no annual accounting period or does not keep books, the... | |
 | United States. Internal Revenue Service - 1954 - 1182 páginas
...regularly employed in keeping the books of such taxpayer ; but if no such method of accounting has been so employed, or if the method employed does not clearly...shall be made in accordance with such method as in the epinion of the Commissioner does clearly reflect the income. If the taxpayer's annual accounting period... | |
 | United States. Court of Claims, Audrey Bernhardt - 1957 - 1100 páginas
...regularly employed in keeping the books of such taxpayer ; but If no such method of accounting has been BO employed or If the method employed does not clearly...the Commissioner does clearly reflect the income. • • •". [26 II. SC 1946 ed., sec. 41.] "i 42. Period in irliii'h Him* of grots income included... | |
 | United States. Congress. Senate. Select Committee on Small Business - 1956 - 134 páginas
...method of accounting or if the method employed does not clearly reflect the income, the computation will be made in accordance with such method as in the opinion of the Commissioner does clearly reflect income. The absence of adequate records will not prevent the computation of income even if the Commissioner... | |
 | Congress. Internal Revenue Taxation Joint Committee - 1958 - 140 páginas
.... in accordance with the method of accounting regularly employed in keeping the books . . . but ... if the method employed does not clearly reflect the...the Commissioner does clearly reflect the income. . . ." 19 The pro rata allocation of the membership dues in monthly amounts is purely artificial and... | |
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