Journal of Accountancy, Հատոր 72American Institute of Certified Public Accountants, 1941 |
From inside the book
Արդյունքներ 40–ի 1-ից 3-ը:
Էջ 347
... taxable years during the base period should be simplified ( section 742 ) The effect of section 740 with respect to ... taxable periods of the components and that such results be converted to the taxable accounting periods of the ...
... taxable years during the base period should be simplified ( section 742 ) The effect of section 740 with respect to ... taxable periods of the components and that such results be converted to the taxable accounting periods of the ...
Էջ 487
... taxable to him , though he does not receive it . Specifically , the income of a revocable trust was made taxable to the settlor . Although Con- gress later elaborated this subdivision , it did not enact additional provisions applicable ...
... taxable to him , though he does not receive it . Specifically , the income of a revocable trust was made taxable to the settlor . Although Con- gress later elaborated this subdivision , it did not enact additional provisions applicable ...
Էջ 490
... taxable year do not to any degree accrue to the as- signor , who had fully parted with the right to them years before . The case evidently stands for the proposition that whatever income Eubank may earn is taxable to him when it is paid ...
... taxable year do not to any degree accrue to the as- signor , who had fully parted with the right to them years before . The case evidently stands for the proposition that whatever income Eubank may earn is taxable to him when it is paid ...
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 |
10 այլ բաժինները չեն ցուցադրվում
Այլ խմբագրություններ - View all
Common terms and phrases
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