 There shall be taken into account those adjustments which are determined to be necessary solely by reason of the change in order to prevent amounts from being duplicated or omitted...  Wisconsin Session Laws - Página 290por Wisconsin - 1982Vista completa - Acerca de este libro
 | United States - 1965 - 1110 páginas
...taxable income for any taxable year (referred to in this section as the "year of the change") — (1) if such computation is under a method of accounting...for the preceding taxable year was computed, then (2) there shall be taken into account those adjustments which are determined to be necessary solely... | |
 | United States. Tax Court - 1967 - 786 páginas
...taxable year (referred to In this section as the "year of the change") — (1) If such computation la under a method of accounting different from the method under which the taxpayer'* taxable Income for the preceding taxable year was computed, then (2) there ihall be taken... | |
 | 1960 - 1764 páginas
...taxable income for any taxable year (referred to in this section as the "year of the change") — ( 1 ) If such computation is under a method of accounting...income for the preceding taxable year was computed then (2) There shall be taken into account those adjustments which are determined to be necessary solely... | |
 | 1977 - 466 páginas
...taxable income for any taxable year (referred to in this section as the "year of the change")— ( 1 ) If such computation is under a method of accounting...for the preceding taxable year was computed, then (2) There shall be taken into account those adjustments which are determined to be necessary solely... | |
 | 1976 - 412 páginas
...taxable year (referred to In this section as the "year of the change") — (1) If such computation IB under a method of accounting different from the method...for the preceding taxable year was computed, then (2) There shall be taken Into account those adjustments which are determined to be necessary solely... | |
 | 1978 - 532 páginas
...taxable income for any taxable year (referred to in this section as the "year of the change")— (1) If such computation is under a method of accounting...the method under which the taxpayer's taxable income tor the preceding taxable year was computed, then (2) There shall be taken into account those adjustments... | |
 | 2007 - 808 páginas
...446(e) and paragraph (e) of §1.446-1. In computing taxable income for the taxable year of the change, there shall be taken into account those adjustments...are determined to be necessary solely by reason of such change in order to prevent amounts from being duplicated or omitted. The "year of the change"... | |
 | 1974 - 544 páginas
...method under which the taxpayer's taxable Income for the preceding taxable year was computed, then (2) There shall be taken Into account those adjustments which are determined to br necessary solely by reason of the change In order to prevent amounts from being duplicated or omitted,... | |
 | United States. Congress. Senate. Committee on Finance - 1954 - 656 páginas
...accounting Section 481 provides that "in computing the taxpayer's taxable income for any taxable year, if such computation is under a method of accounting...which the taxpayer's taxable income for the preceding year was computed, then there shall be taken into account those adjustments which are determined to... | |
 | United States. Internal Revenue Service - 1959 - 1390 páginas
...taxable Income for any taxable year (referred to In this section as the "year of the change'') — (1) If such computation is under a method of accounting...for the preceding taxable year was computed, then (2) There shall be taken into account those adjustments which are determined to be necessary solely... | |
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