Journal of Accountancy, Հատոր 31 |
From inside the book
Արդյունքներ 32–ի 1-ից 5-ը:
Էջ 60
Article 167 , paragraph 494 , provides : Good will represents the value attached
to a business over and above the value of the physical property , and is such an
intangible asset that it is not subject to wear and tear and no claim for
depreciation ...
Article 167 , paragraph 494 , provides : Good will represents the value attached
to a business over and above the value of the physical property , and is such an
intangible asset that it is not subject to wear and tear and no claim for
depreciation ...
Էջ 61
He , therefore , cannot now claim in a high taxable year , after the expiration of
the life of the patents , an amount equivalent to 1/17 of the cost , thereby securing
the benefit not only of a reduction in his taxable income for the year 1917 , but the
...
He , therefore , cannot now claim in a high taxable year , after the expiration of
the life of the patents , an amount equivalent to 1/17 of the cost , thereby securing
the benefit not only of a reduction in his taxable income for the year 1917 , but the
...
Էջ 89
... he may claim as a loss for the year in which he takes such action the difference
between the cost or the fair market value as of March 1 , 1913 , or any asset so
discarded ( less any depreciation allowances ) and its salvage value remaining .
... he may claim as a loss for the year in which he takes such action the difference
between the cost or the fair market value as of March 1 , 1913 , or any asset so
discarded ( less any depreciation allowances ) and its salvage value remaining .
Էջ 107
Accountants as a body insist that their vocation is a profession as distinguished
from a commercial pursuit . No body of professional practitioners can
permanently lay claim to a professional status and engage in unprofessional
practices .
Accountants as a body insist that their vocation is a profession as distinguished
from a commercial pursuit . No body of professional practitioners can
permanently lay claim to a professional status and engage in unprofessional
practices .
Էջ 140
... other way comprehended in a prior valuation , nor as of a date subsequent to
that when , in fact , discovery was evident , when delay by the taxpayer in making
claim therefor has resulted or will result in excessive allowances for depletion .
... other way comprehended in a prior valuation , nor as of a date subsequent to
that when , in fact , discovery was evident , when delay by the taxpayer in making
claim therefor has resulted or will result in excessive allowances for depletion .
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| Վերնագիր | Journal of Accountancy, Հատոր 31 |
| Contributors | American Association of Public Accountants, American Institute of Certified Public Accountants |
| Հրատարակիչ | American Institute of Certified Public Accountants, 1921 |
| Original from | UC Southern Regional Library Facility |
| Digitized | 9 Ապրիլ 2018 |
| Export Citation | BiBTeX EndNote RefMan |