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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... "
Revised Administrative Code of the Philippine Islands, 1934: Supplemental ... - Página 368
por Philippines - 1945 - 995 páginas
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Laws of the State of New York, Volumen1

New York (State) - 1935 - 1272 páginas
...hundred and one of the laws of nineteen hundred twenty-seven, is hereby amended to read as follows : 1. The net income shall be computed upon the basis of...(fiscal year or calendar year as the case may be) ; but if the taxpayer's annual accounting1 period is other than a fiscal year as defined in this article,...
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Acts Passed at the ... Session of the General Assembly for the Commonwealth ...

Kentucky - 1936
[ Lo sentimos, el contenido de esta página está restringido. ]
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General Laws of the State of Minnesota

Minnesota - 1933 - 1392 páginas
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Cases Decided in the Court of Claims of the United States, Volumen78

United States. Court of Claims - 1934 - 914 páginas
...except as otherwise provided by the law of the jurisdiction imposing such taxes ; * * *. " SEC. 212. (b) The net income shall be computed upon the basis of...regularly employed in keeping the books of such taxpayer ; * * *." " SEC. 200. (d) The terms ' paid or incurred ' and ' paid or accrued ' shall be construed...
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Cases Decided in the Court of Claims of the United States, Volumen69

United States. Court of Claims - 1930 - 854 páginas
...accounting upon the basis of which the net income is computed under section 212." " SECTION 212. (b) The net income shall be computed upon the basis of the taxpayer's annual accounting period (hscal year or calendar year, as the case may be) in accordance with the method of accounting regularly...
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Cases Decided in the United States Court of Claims ... with ..., Volumen122

United States. Court of Claims, Audrey Bernhardt - 1952 - 936 páginas
...in the year 1943. Section 41 of the Internal Kevenue Code, 53 Stat. 24, 26 USC § 41, declares that net income shall be computed upon the basis of the taxpayer's annual accounting period, calendar year or fiscal year, in accordance with the method of accounting regularly employed ; 4 and...
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The Federal Reporter

1961 - 1152 páginas
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The Federal Reporter

1944 - 1218 páginas
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The Federal Reporter

1940 - 1228 páginas
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Laws, Resolutions, and Memorials of the State of Montana: Passed at the ...

Montana - 1947 - 1010 páginas
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