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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... "
Cases Decided in the Court of Claims of the United States - Page 196
by United States. Court of Claims - 1930
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Laws of the State of New York, Volume 1

New York (State) - Session laws - 1935 - 1272 pages
...shall be computed on the basis of the calendar year. Such net income shall be computed in accordance with the method of accounting regularly employed in...the computation shall be made upon such basis and in sucli manner as in the opinion of the tax commission docs clearly reflect the income. In the case of...
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American Bankruptcy Reports: Reporting the Decisions and Opinions ..., Volume 8

Bankruptcy - 1927 - 1070 pages
...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...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...
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Official Report of the ... Annual Meeting ..., Volume 4

Lumber - 1919 - 246 pages
...income shall be computed upon the basis of the taxpayer's annual accounting period * * * in 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, or if the method employed does not clearly...
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State Finances, Volume 3, Issue 6

New York (State). Comptroller's Office - Finance - 1919 - 24 pages
...clearly reflect income or if no books are kept, how shall income be calculated? It shall be calculated upon such basis and in such manner as, in the opinion of the comptroller, clearly reflects income. (Section 358) Rules and regulations to be promulgated will more...
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Income Tax Procedure

Robert Hiester Montgomery - Excess profits tax - 1920 - 1304 pages
...clearly reflect the income." LAW. Section 212. (b) The net income shall be computed .... in accordance with the method of accounting regularly employed in keeping the books of such taxpayer,17 but if no such method of accounting has been so employed, or if the method employed does...
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Report for the Year Ending ...

New York (N.Y.). Tax Commission - Taxation - 1919 - 106 pages
...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...basis and in such manner as in the opinion of the comptroller does clearly reflect the income. If the taxpayer's annual accounting period is other than...
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Acts of the General Assembly of the State of Alabama

Alabama - Law - 1919 - 1476 pages
...shall be computed upon the basis of the tax payer's annual accounting period, (fiscal year or calendar year, as the case may be), in accordance with the...accounting regularly employed in keeping the books of such tax payer, but if no such method of accounting has been so employed, or if the method employed does...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - Excess profits tax - 1919 - 1048 pages
...make returns and pay the tax on the basis of its annual accounting period (fiscal year or calendar year, as the case may be) in accordance with the method of accounting regularly employed in keeping its books, unless (a) no such method of accounting has been employed, or (b) the method employed...
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The State Department Reports of the State of New York, Volume 20, Issues 115-120

New York (State) - Administrative courts - 1919 - 520 pages
...clearly reflect in-come or if no books are kept, how shall income be calculated? It shall be calculated upon such basis and in such manner as, in the opinion of the Comptroller, clearly reflects income. 358. Rules and regulations to be promulgated will more fully...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - Excess profits tax - 1919 - 1052 pages
...income to be computed on 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 employed in keeping the books of such taxpayer. If no method of accounting has been employed or it'...
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