Journal of Accountancy, Հատոր 31American Institute of Certified Public Accountants, 1921 |
From inside the book
Արդյունքներ 100–ի 1-ից 5-ը:
Էջ 1
... method of dealing with several concrete cases under the 1920 tax , as follows : Problem " " 99 I - Commission payable after deducting the entire amount of both excess - profits and income taxes . II - Commission payable after deducting ...
... method of dealing with several concrete cases under the 1920 tax , as follows : Problem " " 99 I - Commission payable after deducting the entire amount of both excess - profits and income taxes . II - Commission payable after deducting ...
Էջ 2
... methods by which certain fundamental rules and formulæ that have been applied throughout can be constructed ... method of calculating followed herein will be ( a ) first to determine the taxes on the basis of the profits before ...
... methods by which certain fundamental rules and formulæ that have been applied throughout can be constructed ... method of calculating followed herein will be ( a ) first to determine the taxes on the basis of the profits before ...
Էջ 4
... method of solution : The problem may also be approached by ( a ) determining as the first step the commissions on the basis of the profits before deduct- ing taxes ( instead of first determining the taxes on the basis of the profits ...
... method of solution : The problem may also be approached by ( a ) determining as the first step the commissions on the basis of the profits before deduct- ing taxes ( instead of first determining the taxes on the basis of the profits ...
Էջ 6
... method or the preliminary amount of the tax obtained by the second method will be ct X = 100 100 In case the tax is to be calculated under the second bracket of the excess - profits tax , as in the example given , the above formula ...
... method or the preliminary amount of the tax obtained by the second method will be ct X = 100 100 In case the tax is to be calculated under the second bracket of the excess - profits tax , as in the example given , the above formula ...
Էջ 7
... method whereby this can be readily determined . Under the terms of the law , the 1920 excess - profits rate of the second bracket ( 40 % ) is applied to all profits over 20 % of the invested capital . In other words , 20 % of the ...
... method whereby this can be readily determined . Under the terms of the law , the 1920 excess - profits rate of the second bracket ( 40 % ) is applied to all profits over 20 % of the invested capital . In other words , 20 % of the ...
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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