 | New York Chamber of Commerce - 1919 - عدد الصفحات: 784
...any tax payer, inventories shall be taken by such tax payer upon such basis as the Commissioner, with the approval of the Secretary, may prescribe as conforming...trade or business and as most clearly reflecting the net income": therefore, be it Resolved, That the Chamber of Commerce of the State of New York recommends... | |
 | 1926 - عدد الصفحات: 1144
...any taxpayer, inventories shall be taken by such taxpayer upon such basis as the Commissioner, with the approval of the Secretary, may prescribe as conforming...business and as most clearly reflecting the income." From time to time the Treasury Department has adopted rules relative to inventories, all of them of... | |
 | 1919 - عدد الصفحات: 246
...of any taxpayer, inventory shall be taken by such taxpayer upon such basis as the Commissioner, with the approval of the Secretary, may prescribe as conforming...best accounting practice in the trade or business as most clearly reflecting the income." Now, gentlemen, that feature of the Revenue Act should certainly... | |
 | Guaranty Trust Company of New York - 1919 - عدد الصفحات: 664
...any taxpayer, inventories shall be taken by such taxpayer upon such basis as the Commissioner, with the approval of the Secretary, may prescribe as conforming...most clearly reflecting the income. NET LOSSES SEC. 204.(a) That as used in this section the term "net loss" refers only to net losses resulting from either... | |
 | United States. Congress. House. Committee on Ways and Means - 1919 - عدد الصفحات: 190
...form: Strike out subdivisions (a) and (b) of section 204 and substitute in lieu thereof the following: SEC. 204. (a) That as used in this section the term...business regularly carried on by the taxpayer, or (2)Jthe bona fide sale by the taxpayer of plant, buildings, machinery, equipment, or other facilities,... | |
 | George Edwin Holmes - 1919 - عدد الصفحات: 1052
...any taxpayer, inventories shall be taken by such taxpayer upon such basis as the Commissioner, with the approval of the Secretary may prescribe as conforming...trade or business and as most clearly reflecting the income,36 and gain or loss is determined in the case of property acquired on or after March 1, 1913,... | |
 | National City Company, United States - 1919 - عدد الصفحات: 104
...upon such sary t0 determine basis as the Commissioner, with the approval of the Secretary, may income, prescribe as conforming as nearly as may be to the...as most clearly reflecting the income. NET LOSSES. 32. SEC. 204. (a) That as used in this section the term "net loss" "Net lost" defined, refers only... | |
 | 1920 - عدد الصفحات: 622
...any taxpayer, inventories shall be taken by such taxpayer upon such basis as the commissioner, with the approval of the secretary, may prescribe as conforming...as most clearly reflecting the Income. NET LOSSES Scop* of net losses. — As used In the atattue the term "net loss" means either a business operating... | |
 | Real Estate Board of New York - 1920 - عدد الصفحات: 104
...any taxpayer, inventories shall be taken by such taxpayer upon such basis as the Commissioner, with the approval of the Secretary, may prescribe as conforming...business and as most clearly reflecting the income. Net Income Defined — Individuals 3 'Law Sec. 212. (a) That in the case of an individual the term "net... | |
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Whenever in the opinion of the Commissioner the use of inventories is necessary In order clearly to determine the Income of any taxpayer, inventories shall be taken by such taxpayer upon such basis as the Commissioner, with the approval of the Secretary,... 
