Journal of Accountancy, Հատոր 113American Institute of Certified Public Accountants, 1962 |
From inside the book
Արդյունքներ 79–ի 1-ից 3-ը:
Էջ 36
... basis of which the taxpayer regularly computes his in- come in keeping his books . Strictly speaking , the true legislative progenitor of this section was Section 116 of the Income Tax Act of 1864. Actually , however , the language ...
... basis of which the taxpayer regularly computes his in- come in keeping his books . Strictly speaking , the true legislative progenitor of this section was Section 116 of the Income Tax Act of 1864. Actually , however , the language ...
Էջ 68
... basis of the property was carried over from the person from whom the taxpayer ac- quired it . " There is no explanation in the statute of the meaning of " other property . " For the purpose of clarity , the two terms should be ...
... basis of the property was carried over from the person from whom the taxpayer ac- quired it . " There is no explanation in the statute of the meaning of " other property . " For the purpose of clarity , the two terms should be ...
Էջ 63
... basis will result in recording revenues , gains , or losses before they are validated by sale but they are nevertheless com- ponents of the net profit ( loss ) of the period in which they occur . Acquisition costs may be used when- ever ...
... basis will result in recording revenues , gains , or losses before they are validated by sale but they are nevertheless com- ponents of the net profit ( loss ) of the period in which they occur . Acquisition costs may be used when- ever ...
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SPECIAL TAX RETURN AIDS | 54 |
Each year subscribers to the PrenticeHall FEDERAL TAX SERVICE receive as a part of their | 73 |
How to Save Time and Money in Filing Your 1961 Personal | 16 |
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