Journal of Accountancy, Հատոր 31American Institute of Certified Public Accountants, 1921 |
From inside the book
Արդյունքներ 92–ի 1-ից 5-ը:
Էջ 1
... deduction from the gross income , the tax can not be computed without determining the commission , and , vice versa ... deduct- ing the entire amount of both excess - profits and income taxes . V - Commission payable after deducting ...
... deduction from the gross income , the tax can not be computed without determining the commission , and , vice versa ... deduct- ing the entire amount of both excess - profits and income taxes . V - Commission payable after deducting ...
Էջ 3
... Deduct preliminary amount of federal tax .. $ 26,420.00 ( b ) Preliminary computation of commission $ 70,000.00 26,420.00 Amount on which preliminary commission is to be computed .... $ 43,580.00 Preliminary commission of 20 ...
... Deduct preliminary amount of federal tax .. $ 26,420.00 ( b ) Preliminary computation of commission $ 70,000.00 26,420.00 Amount on which preliminary commission is to be computed .... $ 43,580.00 Preliminary commission of 20 ...
Էջ 4
... deduct- ing taxes ( instead of first determining the taxes on the basis of the profits before deducting commission as above ) , ( b ) calculating the preliminary amount of taxes on the amount of net profit so com- puted , and ( c ) ...
... deduct- ing taxes ( instead of first determining the taxes on the basis of the profits before deducting commission as above ) , ( b ) calculating the preliminary amount of taxes on the amount of net profit so com- puted , and ( c ) ...
Էջ 5
... Deduct - commission payable .... Taxable income $ 70,000.00 9,599.12 $ 60,400.88 Excess - profits credit Computation of tax Income $ 11,000.00 9,000.00 40,400.88 Portion of income taxable at 20 % ... Portion of income taxable at 40 ...
... Deduct - commission payable .... Taxable income $ 70,000.00 9,599.12 $ 60,400.88 Excess - profits credit Computation of tax Income $ 11,000.00 9,000.00 40,400.88 Portion of income taxable at 20 % ... Portion of income taxable at 40 ...
Էջ 6
... Deduct - federal tax payable .... Profit on which 20 % is payable . Commission @ 20 % ( as above ) ... General rules and formula : $ 70,000.00 22,004.40 $ 47,995.60 9,599.12 It will be noted that the same percentage ( 90.8 % ) is ...
... Deduct - federal tax payable .... Profit on which 20 % is payable . Commission @ 20 % ( as above ) ... General rules and formula : $ 70,000.00 22,004.40 $ 47,995.60 9,599.12 It will be noted that the same percentage ( 90.8 % ) is ...
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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