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.]

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词条贡献者

译员海燕，毕业于法国顶尖的高级翻译学院，专注翻译各种与破产对抗诉讼有关的法律文件。