 If no method of accounting has been regularly used by the taxpayer, or if the method used does not clearly reflect income, the computation of taxable income shall be made under such method as, in the opinion of the Secretary or his delegate, does clearly...  Internal Revenue Cumulative Bulletin - 第 170 頁United States. Internal Revenue Service 著 - 1979完整檢視 - 關於此書
 | United States. Court of Claims, Audrey Bernhardt - 1962 - 964 頁
...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 - 1965 - 1110 頁
...General rule for methods of accounting. § 446. General rule for methods of accounting. (a) General rule. Taxable income shall be computed under the method...regularly computes his income in keeping his books. (b) Exceptions. If no method of accounting has been regularly used by the taxpayer, or if the method... | |
 | United States. Tax Court - 1967 - 786 頁
...pertinent part as follows : SBC. 446. GENERAL RULE FOR METHODS OF ACCOUNTING. (a) GENERAL RULE. — Taxable income shall be computed under the method...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... | |
 | 1993 - 640 頁
...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... | |
 | 1984 - 660 頁
...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... | |
 | 1972 - 426 頁
...rule for methods of accounting. BBC. 446. General rule for methods of accounting — (a) General rule. Taxable income shall be computed under the method...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... | |
 | 1974 - 544 頁
...rule for method* of accounting. Ssc. 448. General rule for method* of accounting — (a) General rule. Taxable income shall be computed under the method...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... | |
 | 1997 - 636 頁
...operating losses, etc. Except for deviations permitted or required by such special accounting treatment, taxable income shall be computed under the method...which the taxpayer regularly computes his income in Internal Revenue Service, Treasury keeping his books. For requirement respecting the adoption or change... | |
 | 1959 - 1584 頁
...rule for methods of accounting. SEC. 446. General rule for methods of accounting — (a) General rule. Taxable income shall be computed under the method...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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