Journal of Accountancy, Հատոր 31American Institute of Certified Public Accountants, 1921 |
From inside the book
Արդյունքներ 34–ի 1-ից 5-ը:
Էջ 133
... plaintiff v . Julius S. Wardell , collector of internal revenue for the first district of California , defendant RUDKIN , district judge . The sole question presented by the demurrer in this case is this : Is a citizen of the United ...
... plaintiff v . Julius S. Wardell , collector of internal revenue for the first district of California , defendant RUDKIN , district judge . The sole question presented by the demurrer in this case is this : Is a citizen of the United ...
Էջ 192
... Plaintiff seeks to recover of the defendant , who is collector of internal revenue for the district of Connecticut , $ 17,689.13 , which amount the plaintiff paid to the government under protest , as an additional income tax assessed ...
... Plaintiff seeks to recover of the defendant , who is collector of internal revenue for the district of Connecticut , $ 17,689.13 , which amount the plaintiff paid to the government under protest , as an additional income tax assessed ...
Էջ 193
... plaintiff's claim for interest on this transaction , in order to determine what the bonds actually cost the plaintiff , as the actual cost must be determined before consideration can be given to the plaintiff's claims respecting the tax ...
... plaintiff's claim for interest on this transaction , in order to determine what the bonds actually cost the plaintiff , as the actual cost must be determined before consideration can be given to the plaintiff's claims respecting the tax ...
Էջ 194
... plaintiff that the statute is unconstitutional in so far as it taxes as income the increased value of investments when real- ized by sale , and that such a tax is a direct tax upon capital or property not authorized by the sixteenth ...
... plaintiff that the statute is unconstitutional in so far as it taxes as income the increased value of investments when real- ized by sale , and that such a tax is a direct tax upon capital or property not authorized by the sixteenth ...
Էջ 196
... plaintiff , with equal forcefulness , contends that the answer is - No . But the cases relied upon by the government arose under the corpora- tion tax act of 1909 , and not under the income tax law . The corpora- tion tax act of 1909 ...
... plaintiff , with equal forcefulness , contends that the answer is - No . But the cases relied upon by the government arose under the corpora- tion tax act of 1909 , and not under the income tax law . The corpora- tion tax act of 1909 ...
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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