Journal of Accountancy, Հատոր 72American Institute of Certified Public Accountants, 1941 |
From inside the book
Արդյունքներ 66–ի 1-ից 3-ը:
Էջ 198
... income for 1941 , a statement showing net income or net profit should , unless impracticable , in- clude reasonable provision for federal income and excess - profits taxes , al- though such provision must obviously be tentative . " The ...
... income for 1941 , a statement showing net income or net profit should , unless impracticable , in- clude reasonable provision for federal income and excess - profits taxes , al- though such provision must obviously be tentative . " The ...
Էջ 459
... excess - profits taxes before disposing of capital assets . A corpora- tion having a net - operating - loss deduction . in the current year will be required to pay a greater excess - profits tax if it also has a net long - term capital ...
... excess - profits taxes before disposing of capital assets . A corpora- tion having a net - operating - loss deduction . in the current year will be required to pay a greater excess - profits tax if it also has a net long - term capital ...
Էջ 523
... excess - profits tax . 3. Declared value excess - profits tax 6.6 % of $ 30,000.00 13.2 % of 95 % of base period net income or 8 % of invested Income subject to normal - tax and surtax . . 5. Normal - tax 24 % of $ 79,516.92 . 6. Surtax ...
... excess - profits tax . 3. Declared value excess - profits tax 6.6 % of $ 30,000.00 13.2 % of 95 % of base period net income or 8 % of invested Income subject to normal - tax and surtax . . 5. Normal - tax 24 % of $ 79,516.92 . 6. Surtax ...
Բովանդակություն
Official Organ of THE AMERICAN INSTITUTE OF ACCOUNTANTS | 1 |
Inventory Variations By A C Littleton | 7 |
Expenditure Accounting for Smaller Counties and Cities By Joel Hunter | 17 |
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accounting principles accounts receivable adjustment American Institute amortization amount annual applicable auditing procedure auditor balance balance-sheet basis Board bonds Bulletin capital surplus cash cent certified public accountant charges client Commission committee corporation cost countants counting Court current liabilities debit December 31 deduction dends depreciation determined discount earned surplus enterprise examination excess-profits expenditures expenses fact federal financial statements fixed assets funds grain Helvering included income statement Institute of Accountants interest inventory investment issue JOURNAL OF ACCOUNTANCY ledger liabilities loan loss ment method operating opinion paid paid-in partnership payable payment period practice preferred stock present problem profes profession profit purchase purpose question reason received records regulation reserve result retired revenue rule securities shares standards statute stockholders taxable taxpayer tion transactions Treasury treasury stock trial balance