Journal of Accountancy, Հատոր 31American Institute of Certified Public Accountants, 1921 |
From inside the book
Արդյունքներ 24–ի 1-ից 5-ը:
Էջ 135
... lease on March 1 , 1913 , but subsequently leased , is the en bloc value of the mineral in the ground on March 1 , 1913 , and will , in the absence of satisfactory evidence to the contrary , be presumed not to exceed the value as of ...
... lease on March 1 , 1913 , but subsequently leased , is the en bloc value of the mineral in the ground on March 1 , 1913 , and will , in the absence of satisfactory evidence to the contrary , be presumed not to exceed the value as of ...
Էջ 136
... lease in effect on that date . ( e ) The value of a lessor's equity in a mineral property under lease for a portion of its operating life is the value as of March 1 , 1913 , of the royalties expected from the mineral to be extracted ...
... lease in effect on that date . ( e ) The value of a lessor's equity in a mineral property under lease for a portion of its operating life is the value as of March 1 , 1913 , of the royalties expected from the mineral to be extracted ...
Էջ 138
... lease made on or after March 1 , 1913 , will be his value for depletion as of date of acquisition . ( b ) Where the owner has leased a mineral property for a term of years with a requirement in the lease that the lessee shall extract ...
... lease made on or after March 1 , 1913 , will be his value for depletion as of date of acquisition . ( b ) Where the owner has leased a mineral property for a term of years with a requirement in the lease that the lessee shall extract ...
Էջ 139
... lease is terminated or the property repossessed , and the tax thereon paid . ( d ) Upon the expiration , termination , or abandonment of a lease , with- out the removal of any or all of the mineral contemplated by the lease , the lessor ...
... lease is terminated or the property repossessed , and the tax thereon paid . ( d ) Upon the expiration , termination , or abandonment of a lease , with- out the removal of any or all of the mineral contemplated by the lease , the lessor ...
Էջ 140
... lease as defined in paragraph ( f ) infra . ( c ) In determining whether a discovery entitling the taxpayer to a valuation has been made the commissioner will take into account the peculiar conditions of each case ; but no discovery ...
... lease as defined in paragraph ( f ) infra . ( c ) In determining whether a discovery entitling the taxpayer to a valuation has been made the commissioner will take into account the peculiar conditions of each case ; but no discovery ...
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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