Journal of Accountancy, Հատոր 31American Institute of Certified Public Accountants, 1921 |
From inside the book
Արդյունքներ 44–ի 1-ից 5-ը:
Էջ 56
... stock for stock of the M. Company of New Jersey . This exchange was made by giving three shares of the preferred stock of the New Jersey company , not redeemable and carrying dividends at the rate of 7 per cent , for four shares of ...
... stock for stock of the M. Company of New Jersey . This exchange was made by giving three shares of the preferred stock of the New Jersey company , not redeemable and carrying dividends at the rate of 7 per cent , for four shares of ...
Էջ 57
... stock for other stock of no greater par value . Sol . Op . 72 INCOME TAX : SECTION 202 ( b ) , REVENUE ACT OF 1918 ... dividends , will for the purpose of this section be deemed to have a par value representing an aliquot part of such ...
... stock for other stock of no greater par value . Sol . Op . 72 INCOME TAX : SECTION 202 ( b ) , REVENUE ACT OF 1918 ... dividends , will for the purpose of this section be deemed to have a par value representing an aliquot part of such ...
Էջ 58
... shares in view of the provisions of the Ohio statute limiting the declaration of dividends to surplus profits arising from the business of the new cor- poration . An act of the general assembly of the state of Ohio , approved May 29 ...
... shares in view of the provisions of the Ohio statute limiting the declaration of dividends to surplus profits arising from the business of the new cor- poration . An act of the general assembly of the state of Ohio , approved May 29 ...
Էջ 59
... dividends might be paid . It is accordingly so held . Section 213 ( a ) , article 42 : sale of personal property on installment plan . O. D. 715 In the case of sales of personal property where substantial initial pay- ments are made ...
... dividends might be paid . It is accordingly so held . Section 213 ( a ) , article 42 : sale of personal property on installment plan . O. D. 715 In the case of sales of personal property where substantial initial pay- ments are made ...
Էջ 97
... dividends upon over - issues of securities , or of omission to exact proper prices for the output , the fault is its own . When , therefore , a public regulation of its prices comes under question the true value of the property then ...
... dividends upon over - issues of securities , or of omission to exact proper prices for the output , the fault is its own . When , therefore , a public regulation of its prices comes under question the true value of the property then ...
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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