 | United States. Court of Claims - 1930 - 852 σελίδες
...(fiscal year or calendar Opinion of the Court year, as the case may be) in accordance with the method of accounting regularly employed in keeping the books...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.... | |
 | United States. Court of Claims, Audrey Bernhardt - 1955 - 908 σελίδες
...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...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... | |
 | United States. Court of Claims - 1927 - 902 σελίδες
...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.... | |
 | United States. Court of Claims, Audrey Bernhardt - 1962 - 962 σελίδες
...... 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... | |
 | United States. Court of Claims - 1929 - 762 σελίδες
...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... | |
 | 1927 - 1070 σελίδες
...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...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... | |
 | 1919 - 246 σελίδες
...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."... | |
 | National City Company, United States - 1919 - 104 σελίδες
...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...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.... | |
 | Guaranty Trust Company of New York - 1919 - 664 σελίδες
...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...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.... | |
 | New York (N.Y.). Tax Commission - 1919 - 106 σελίδες
...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...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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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... 
