clear reflection of income standard

clear-reflection-of-income standard. Tax. An income-accounting method that the IRS can force on a taxpayer if the method used does not clearly reflect income. IRC (26 USCA) § 446(b). [Cases: Internal Revenue 3095, 3103. C.J.S. Internal Revenue §§ 21, 24, 26, 39–40, 52.]

---

词条贡献者

译员Clara，毕业于国内知名法学院，擅长翻译有关建筑领域的法律文件。