| United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1962 - 964 pages
...disposition, represents income in the 1 To the same effect, i 446, Tut Rev. Code of 1954, provides that : "Taxable Income shall be computed under the method...regularly computes his income in keeping his books." However, "if the method used does not clearly reflect income, the computation of taxable income shall... | |
| United States. Tax Court - Law reports, digests, etc - 1967 - 786 pages
...and the applicable regulations thereunder. Section 446 provides in pertinent part as follows : SBC. 446. GENERAL RULE FOR METHODS OF ACCOUNTING. (a) GENERAL...taxpayer regularly computes his Income In keeping his hooka. (b) EXCEPTIONS. — If no method of accounting has been regularly used by the taxpayer, or if... | |
| Administrative law - 1960 - 1764 pages
...see section 882 (b) (2) (E) and the regulations thereunder. IT. D. 6226. 22 FR 1291, Mar. 1, 1957] METHODS OF ACCOUNTING METHODS OF ACCOUNTING IN GENERAL...computes his Income In keeping his books. (b) Exceptions. It no method of accountIng has been regularly used by the taxpayer, or if the method used does not... | |
| Administrative law - 1959 - 1584 pages
...company, see section 882 (b) (2) (E) and the regulations thereunder. [TD 6226, 22 FR 1291, Mar. 1, 1957] METHODS OF ACCOUNTING METHODS OF ACCOUNTING IN GENERAL...of which the taxpayer regularly computes his Income hi keeping hi* books. (b) Exceptions. It no method of accountIng has been regularly used by the taxpayer,... | |
| Administrative law - 1977 - 466 pages
...27 FR 4093, Apr. 28, 1962; TD 6777, 29 FR 17808, Dec. 16, 1964; TD 7244, 37 FR 28897, Dec. 30, 1972] METHODS OF ACCOUNTING METHODS OF ACCOUNTING IN GENERAL...the basis of which the taxpayer regularly computes has income in keeping his books. (b) Exceptions. If no method of accounting has been regularly used... | |
| Administrative law - 1972 - 426 pages
...OF ACCOUNTING IN GENERAL § 1.446 Statutory provisions; general rule for methods of accounting. BBC. 446. General rule for methods of accounting — (a)...taxpayer regularly computes his income in keeping hlB books. (b) Exceptions. If no method of accounting has been regularly used by the taxpayer. or if... | |
| Administrative law - 1976 - 412 pages
...Statutory provisions; general rule for method« of accounting. SBC. 446. General rule for méthode of accounting — (a) General rule. Taxable Income...taxpayer regularly computes his Income In keeping hi» books. (b) Exceptions. If no method of accountIng has been regularly used by the taxpayer, or... | |
| Administrative law - 1974 - 544 pages
...1.446 Statutory provision*; general rule for method* of accounting. Ssc. 448. General rule for method* of accounting — (a) General rule. Taxable income...taxpayer regularly computes his income In keeping bis books. (b) exception*. If no method of accounting has been regularly used by the taxpayer, or if... | |
| Administrative law - 1984 - 660 pages
...by the use of such method. See section 446(a) and paragraph (a) of this section, which require that taxable income shall be computed under the method...regularly computes his income in keeping his books, and section 446(e) and paragraph (e) of this section, which require the prior approval of the Commissioner... | |
| Administrative law - 1993 - 640 pages
...by the use of such method. See section 446(a) and paragraph (a) of this section, which require that taxable income shall be computed under the method...regularly computes his income in keeping his books, and section 446(e) and paragraph (e) of this section, which require the prior approval of the Commissioner... | |
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