Journal of Accountancy, Հատոր 31 |
From inside the book
Արդյունքներ 45–ի 1-ից 5-ը:
Էջ 1
Inasmuch as the commission itself is a proper deduction from the gross income ,
the tax can not be computed without determining the commission , and , vice
versa , the commission can not be computed without knowing the amount of the
tax .
Inasmuch as the commission itself is a proper deduction from the gross income ,
the tax can not be computed without determining the commission , and , vice
versa , the commission can not be computed without knowing the amount of the
tax .
Էջ 11
PROBLEM III COMMISSION PAYABLE AFTER DEDUCTING A PORTION OF
THE FEDERAL TAX It may also happen that commission is to be computed after
deduction of a portion of the excess - profits or income tax or both . The
procedure is ...
PROBLEM III COMMISSION PAYABLE AFTER DEDUCTING A PORTION OF
THE FEDERAL TAX It may also happen that commission is to be computed after
deduction of a portion of the excess - profits or income tax or both . The
procedure is ...
Էջ 57
The value of services rendered to charitable institutions may not be allowed as a
deduction under the aforesaid section . Section 202 , article 1567 : exchange of
stock for other stock of no greater par value . Sol . Op . 72 INCOME TAX ...
The value of services rendered to charitable institutions may not be allowed as a
deduction under the aforesaid section . Section 202 , article 1567 : exchange of
stock for other stock of no greater par value . Sol . Op . 72 INCOME TAX ...
Էջ 60
... the collection of the income tax imposed by the revenue act of 1917 . Article
174 , paragraph 552 , provides : An allowable deduction for any given year for
return of capital invested in patents at the time of issue , will be an amount equal
to ...
... the collection of the income tax imposed by the revenue act of 1917 . Article
174 , paragraph 552 , provides : An allowable deduction for any given year for
return of capital invested in patents at the time of issue , will be an amount equal
to ...
Էջ 61
The committee therefore sustains the action of the income - tax unit in disallowing
the item of 500 dollars claimed by the taxpayer in the taxable year 1917 , as a
deduction based on 1/17 of the cost of said patents . Section 301 , article 711 ...
The committee therefore sustains the action of the income - tax unit in disallowing
the item of 500 dollars claimed by the taxpayer in the taxable year 1917 , as a
deduction based on 1/17 of the cost of said patents . Section 301 , article 711 ...
What people are saying - Write a review
We haven't found any reviews in the usual places.
Այլ խմբագրություններ - View all
Common terms and phrases
actual additional allowed amendment American amount Answer applied assets authorized balance bank basis bonds building capital cash cent certificates charged claim close commission computed consideration considered contract corporation cost course court death decision deduction depreciation determined difference dividends dollars effect entries equipment estimated examination expense fact federal filed finished given held included income income tax increase Institute interest inventory invested issue labor lease less liabilities loss manufacturing March material meaning method necessary normal notes operating opinion paid payable payment period plaintiff plant practice present prior production profit purchase question reason received records reserve respect result selling sheet sold statement surplus taken taxable term tion transactions transfer trust United various York