Journal of Accountancy, Հատոր 31American Institute of Certified Public Accountants, 1921 |
From inside the book
Արդյունքներ 34–ի 1-ից 5-ը:
Էջ 26
... filing devices , applied especially to factory records ; and , third , calculating and tabulat- ing machines . The first and second of these are fairly familiar matters and are simple to investigate and understand , while the third ...
... filing devices , applied especially to factory records ; and , third , calculating and tabulat- ing machines . The first and second of these are fairly familiar matters and are simple to investigate and understand , while the third ...
Էջ 59
... filing of ap- plication Term of trade - mark 14 years renewable . 15 years renewable . 15 years from next day after filing . 10 years renewable . ' 5 years 18 years 15 years from filing . I to 10 . General unlimited ; special 25 years ...
... filing of ap- plication Term of trade - mark 14 years renewable . 15 years renewable . 15 years from next day after filing . 10 years renewable . ' 5 years 18 years 15 years from filing . I to 10 . General unlimited ; special 25 years ...
Էջ 133
... filing amended returns for the year 1918 by corporations which filed their completed returns prior to the publi- cation ... filed their returns and claimed such deduc- tions prior to the issuance of treasury decision 2847 , should file ...
... filing amended returns for the year 1918 by corporations which filed their completed returns prior to the publi- cation ... filed their returns and claimed such deduc- tions prior to the issuance of treasury decision 2847 , should file ...
Էջ 134
... filed with the original returns in lieu of amended returns . Failure to file a statement and make payment of the additional tax by a corporation will subject it to the 5 per cent penalty with interest for negligence when its return is ...
... filed with the original returns in lieu of amended returns . Failure to file a statement and make payment of the additional tax by a corporation will subject it to the 5 per cent penalty with interest for negligence when its return is ...
Էջ 139
... of each person interested in the property , and every lessor shall attach to his return an affidavit stating , as of the date of filing the return , whether the lease involved is still in effect during the 139 Income - tax Department.
... of each person interested in the property , and every lessor shall attach to his return an affidavit stating , as of the date of filing the return , whether the lease involved is still in effect during the 139 Income - tax Department.
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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