Journal of Accountancy, Հատոր 113American Institute of Certified Public Accountants, 1962 |
From inside the book
Արդյունքներ 82–ի 1-ից 3-ը:
Էջ 64
... present law is clear as to what is properly allowable as business entertainment and travel ex- penses , and that the problem is one for administrative emphasis rather than a change in the law . The administrative problem is admittedly ...
... present law is clear as to what is properly allowable as business entertainment and travel ex- penses , and that the problem is one for administrative emphasis rather than a change in the law . The administrative problem is admittedly ...
Էջ 66
... Present Proposed Law Law $ 80,000 $ 100,000 41,600 52,000 16,000 20,000 $ 25,600 $ 32,000 In relation to the subsidiary's earn- ings of $ 100,000 , the aggregate tax is $ 45,600 or 45.6 per cent under present law ( $ 20,000 foreign tax ...
... Present Proposed Law Law $ 80,000 $ 100,000 41,600 52,000 16,000 20,000 $ 25,600 $ 32,000 In relation to the subsidiary's earn- ings of $ 100,000 , the aggregate tax is $ 45,600 or 45.6 per cent under present law ( $ 20,000 foreign tax ...
Էջ 72
... present . The purpose of such a conference should be to de- termine what kind of information the banker needs for his purposes and what kind of audit report he considers necessary . We emphasize the need for the CPA to be present at ...
... present . The purpose of such a conference should be to de- termine what kind of information the banker needs for his purposes and what kind of audit report he considers necessary . We emphasize the need for the CPA to be present at ...
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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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accepted accounting principles accounting principles Accounting Principles Board administration American Institute amount annual application assets association audit auditor balance sheet basic basis budget capital cash cent Certified Public Accountants client committee contract copy corporation cost countants CPA examination decision deduction depreciation dividends earnings economic employees equipment ethics expenses Federal filed financial statements function income tax Institute of Certified interest Internal Revenue Internal Revenue Service inventory investment JOURNAL OF ACCOUNTANCY lease liability machine ment method NCR PAPER Olive & Co operations opinion organization partner partnership payments period practice prepared problems procedures profes professional profit proposed punched tape records regulations Royal McBee rules sampling Section standards statistical sampling tax returns taxation taxpayer tion York