Journal of Accountancy, Հատոր 113American Institute of Certified Public Accountants, 1962 |
From inside the book
Արդյունքներ 82–ի 1-ից 3-ը:
Էջ 57
... loss it may sustain due to the principal's default . A third distinction applies to most forms of fi- nancial guarantees except fidelity bonds . Insurance companies expect losses and base their premiums with that factor in mind . Bonds ...
... loss it may sustain due to the principal's default . A third distinction applies to most forms of fi- nancial guarantees except fidelity bonds . Insurance companies expect losses and base their premiums with that factor in mind . Bonds ...
Էջ 75
... loss carryovers from the loss corporation . Section 382 ( b ) ( 6 ) does not apply if the loss corporation is acquired by a controlled corporation with a view to the liquidation of the controlled cor- poration into its parent at a time ...
... loss carryovers from the loss corporation . Section 382 ( b ) ( 6 ) does not apply if the loss corporation is acquired by a controlled corporation with a view to the liquidation of the controlled cor- poration into its parent at a time ...
Էջ 72
... loss sustained by it . If our client acquired the plant in the merger and sustained the loss on the sale thereof , the loss would exceed current income thus causing the oldest of the net operating loss carryfor- wards to expire unused ...
... loss sustained by it . If our client acquired the plant in the merger and sustained the loss on the sale thereof , the loss would exceed current income thus causing the oldest of the net operating loss carryfor- wards to expire unused ...
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