Journal of Accountancy, Հատոր 81American Institute of Certified Public Accountants, 1946 |
From inside the book
Արդյունքներ 47–ի 1-ից 3-ը:
Էջ 231
... base - period net income when basis for relief is an abnormal event occurring in the base period , but after December 31 , 1939 . Example from Bulletin : A taxpayer with a base period ended November 30 , 1940 , had an unusual strike in ...
... base - period net income when basis for relief is an abnormal event occurring in the base period , but after December 31 , 1939 . Example from Bulletin : A taxpayer with a base period ended November 30 , 1940 , had an unusual strike in ...
Էջ 232
allocate constructive - average base - period net income to the several base- period years . Three methods are suggested : ( I ) By percentage of base - period earnings for the four years as shown in " Statistics of Income . " ( II ) If ...
allocate constructive - average base - period net income to the several base- period years . Three methods are suggested : ( I ) By percentage of base - period earnings for the four years as shown in " Statistics of Income . " ( II ) If ...
Էջ 263
... base - period net income for the purposes of an excess - profits tax based upon a comparison of normal earnings and earnings during an excess- profits tax period . " The Bureau apparently has in- terpreted this to mean that it is ...
... base - period net income for the purposes of an excess - profits tax based upon a comparison of normal earnings and earnings during an excess- profits tax period . " The Bureau apparently has in- terpreted this to mean that it is ...
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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Common terms and phrases
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