Journal of Accountancy, Հատոր 31American Institute of Certified Public Accountants, 1921 |
From inside the book
Արդյունքներ 22–ի 1-ից 5-ը:
Էջ 191
... death . It comprehends a decision by Circuit Judge Knappen in the United States circuit court of appeals , sixth circuit , in Schwab , Executor , versus Doyle . The regulations relative to amortization allowances have been revised and ...
... death . It comprehends a decision by Circuit Judge Knappen in the United States circuit court of appeals , sixth circuit , in Schwab , Executor , versus Doyle . The regulations relative to amortization allowances have been revised and ...
Էջ 202
... death , whether made before or after the passage of the act , provided the transferrer's death occurred after the act took effect . 2. SAME - ACT OF SEPTEMBER 8 , 1916 - CONSTITUTIONALITY . The act of September 8 , 1916 , title II ...
... death , whether made before or after the passage of the act , provided the transferrer's death occurred after the act took effect . 2. SAME - ACT OF SEPTEMBER 8 , 1916 - CONSTITUTIONALITY . The act of September 8 , 1916 , title II ...
Էջ 203
... death . Plaintiff con- tended below and contends here ( 1 ) that the act was not intended to reach absolute conveyances in contemplation of death made before the passage of the act ; ( 2 ) that if so intended it is unconstitutional ...
... death . Plaintiff con- tended below and contends here ( 1 ) that the act was not intended to reach absolute conveyances in contemplation of death made before the passage of the act ; ( 2 ) that if so intended it is unconstitutional ...
Էջ 204
... death " and those " intended to take effect in possession or enjoyment at or after " death . We are con- cerned with the first only of these classifications . In our opinion the statute evidences an intent on the part of congress that ...
... death " and those " intended to take effect in possession or enjoyment at or after " death . We are con- cerned with the first only of these classifications . In our opinion the statute evidences an intent on the part of congress that ...
Էջ 205
... death . Under this statute , however , the remaining estate of the decedent , both in case of a transfer intended to take effect at the grantor's death and in the case of a transfer made in contemplation of death ( as well as in the ...
... death . Under this statute , however , the remaining estate of the decedent , both in case of a transfer intended to take effect at the grantor's death and in the case of a transfer made in contemplation of death ( as well as in the ...
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Common terms and phrases
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