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" Taxable income shall be computed under the method of accounting on the basis of which the taxpayer regularly computes his income in keeping his books. "
The Code of Federal Regulations of the United States of America - Page 193
1969
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Cases Decided in the United States Court of Claims ... with ..., Volume 149

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...
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Reports of the Tax Court of the United States, Volume 47

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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

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,...
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Code of Federal Regulations: Containing a Codification of Documents of ...

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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

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...
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The Code of Federal Regulations of the United States of America

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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

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...
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The Code of Federal Regulations of the United States of America

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...
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The Code of Federal Regulations of the United States of America

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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