Journal of Accountancy, Հատոր 81American Institute of Certified Public Accountants, 1946 |
From inside the book
Արդյունքներ 57–ի 1-ից 3-ը:
Էջ 130
... Internal Revenue Code BY PAUL D. SEGHERS BY W. CHARLES BUTSCHER. Deductibility of investors ' expenses , under section 23 ( a ) ( 2 ) of the Internal Revenue Code , with particular reference to expenses incurred in effecting sales and ...
... Internal Revenue Code BY PAUL D. SEGHERS BY W. CHARLES BUTSCHER. Deductibility of investors ' expenses , under section 23 ( a ) ( 2 ) of the Internal Revenue Code , with particular reference to expenses incurred in effecting sales and ...
Էջ 184
... Internal Revenue Code the taxpayer's remedy is the usual claim for credit or refund ( Form 843 ) on which suit may be maintained as provided in the Code . Also if it should later be determined that an additional re- fund is due on the ...
... Internal Revenue Code the taxpayer's remedy is the usual claim for credit or refund ( Form 843 ) on which suit may be maintained as provided in the Code . Also if it should later be determined that an additional re- fund is due on the ...
Էջ 200
BY MORRIS GOODMAN The tax consequences under section 102 of the Internal Revenue Code , imposing a surtax upon earnings and profits of a corporation permitted to accumulate beyond the reasonable needs of the business , and the hazards ...
BY MORRIS GOODMAN The tax consequences under section 102 of the Internal Revenue Code , imposing a surtax upon earnings and profits of a corporation permitted to accumulate beyond the reasonable needs of the business , and the hazards ...
Բովանդակություն
Managing Editor | 1 |
A Review of Reviews of Accounting Progress By Thomas H Sanders | 9 |
The Relationship of the Accountant and the Appraiser By Clarence Crocheron | 27 |
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accounts receivable adjustment administrative advertisers kindly mention Agency American Institute amortization amount applicable assets audit auditor balance-sheet base-period basis Bulletin Bureau capital carry-back cash cent Certified Public Accountants charge clients Commission Committee contracts corporation cost countants December 31 deductions Department depreciation determined earnings effect employees examination excess-profits tax expenses facts financial statements firm fund income statement income taxes industry Institute of Accountants interest Internal Revenue Internal Revenue Code inventory investment issued JOURNAL OF ACCOUNTANCY liability loss manufacturing ment mention THE JOURNAL method net income operations payable payment payroll period practice problems procedure production profits purchase question records Red Bank regulations renegotiation result rule section 722 securities stockholders surplus surtax Tax Court taxable taxpayer tion transactions wartime writing to advertisers York