Journal of Accountancy, Հատոր 31American Institute of Certified Public Accountants, 1921 |
From inside the book
Արդյունքներ 100–ի 1-ից 5-ը:
Էջ 56
... corporation , redeemable at 110 per cent of par and carrying dividends of 6 per cent , and five shares of the common stock of the new company for one share of stock in the old company . Two questions arise in connection with the pending ...
... corporation , redeemable at 110 per cent of par and carrying dividends of 6 per cent , and five shares of the common stock of the new company for one share of stock in the old company . Two questions arise in connection with the pending ...
Էջ 57
... corporation which takes out a policy on the life of one of its officers for the purpose of using the policy as collateral may not deduct the pre- miums paid thereon . Section 214 ( a ) 11 , article 251 : charitable contributions . O. D. ...
... corporation which takes out a policy on the life of one of its officers for the purpose of using the policy as collateral may not deduct the pre- miums paid thereon . Section 214 ( a ) 11 , article 251 : charitable contributions . O. D. ...
Էջ 58
corporation for the entire assets and obligations of each of the existing corporations , and they each in turn are liquidated , the no - par - value stock of the consolidated corporation will be held under article 1567 of regula- tions ...
corporation for the entire assets and obligations of each of the existing corporations , and they each in turn are liquidated , the no - par - value stock of the consolidated corporation will be held under article 1567 of regula- tions ...
Էջ 60
... corporation , acquired ownership of eight patents issuing therefor to A , the patentee , 900r dollars of stock of the corporation . This amount was subsequently in- creased 2x dollars by expenses of acquisition . The patents so acquired ...
... corporation , acquired ownership of eight patents issuing therefor to A , the patentee , 900r dollars of stock of the corporation . This amount was subsequently in- creased 2x dollars by expenses of acquisition . The patents so acquired ...
Էջ 62
... corporation or partnership , all the trades and businesses in which it is engaged shall be treated as a single trade or business ( as pro- vided in section 201 ) , and all its income from whatever source derived shall be deemed to be ...
... corporation or partnership , all the trades and businesses in which it is engaged shall be treated as a single trade or business ( as pro- vided in section 201 ) , and all its income from whatever source derived shall be deemed to be ...
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accounts receivable amended American Institute amortization amount applied assets audit balance balance-sheet bank basic date basis Berlin bank bonds bonus bricks capital stock capital surplus cash cent certificates Certified Public Accountants charged claim collector commission computed contemplation of death corporation cost court Debit December 31 decision deduction depletion depreciation determined discount dividends dollars entry equipment examination expense federal home office income tax income-tax Institute of Accountants interest internal revenue inventory invested capital issue JOURNAL OF ACCOUNTANCY kilns labor lease ledger liabilities manufacturing market value ment method mineral October 31 operating paid payable payment period plaintiff plaintiff in error plant preferred stock present profit and loss profits taxes public accountant purchase question received records reserve selling sixteenth amendment sold surplus taxable taxpayer tion transactions treasury treasury stock trust United York