Burnet v. Sanford & Brooks Co.
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Please note that the content of this book primarily consists of articles available from Wikipedia or other free sources online. Burnet v. Sanford & Brooks Co., 282 U.S. 359, was a case heard before the United States Supreme Court dealing with accounting for purposes of federal income tax and the Sixteenth Amendment to the United States Constitution. Case held that an annual accounting system is a practical necessity if the federal income tax is to produce revenue ascertainable and payable at regular intervals. The case was decided at a time when losses could not be carried forward to future years.…mehr

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Please note that the content of this book primarily consists of articles available from Wikipedia or other free sources online. Burnet v. Sanford & Brooks Co., 282 U.S. 359, was a case heard before the United States Supreme Court dealing with accounting for purposes of federal income tax and the Sixteenth Amendment to the United States Constitution. Case held that an annual accounting system is a practical necessity if the federal income tax is to produce revenue ascertainable and payable at regular intervals. The case was decided at a time when losses could not be carried forward to future years.