Journal of Accountancy, Հատոր 109American Institute of Certified Public Accountants, 1960 |
From inside the book
Արդյունքներ 86–ի 1-ից 3-ը:
Էջ 64
... additional depreciation .is deductible in the income tax return . It is assumed that the difference in depreciation by the two methods is material and that use of the accelerated method will defer income tax for only a few years . Other ...
... additional depreciation .is deductible in the income tax return . It is assumed that the difference in depreciation by the two methods is material and that use of the accelerated method will defer income tax for only a few years . Other ...
Էջ 65
... Additional information : In the process of your audit you find that the follow- ing items were not included in the inventory taken on December 31 , 1958 : ( 1 ) Merchandise received as a trade - in on Decem- ber 15 , 1958 , for which an ...
... Additional information : In the process of your audit you find that the follow- ing items were not included in the inventory taken on December 31 , 1958 : ( 1 ) Merchandise received as a trade - in on Decem- ber 15 , 1958 , for which an ...
Էջ 83
... additional depreciation in the year of sale . In many cases the classification of the deduction would make no differ- ence . However , where in the same taxable year the taxpayer had other sales of depreciable property , which produced ...
... additional depreciation in the year of sale . In many cases the classification of the deduction would make no differ- ence . However , where in the same taxable year the taxpayer had other sales of depreciable property , which produced ...
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accepted accepted accounting principles accounting principles American Institute amount annual application assets audit auditor bank basic basis budget capital cash cent Certified Public Accountants changes clients committee contract copy corporation CPA examination data processing December 31 deduction depreciation disclosure dividends Dun & Bradstreet earnings employees equipment estate tax estimated expenses experience Federal financial statements funds gift tax income tax independent industry Institute of CPAs interest internal Internal Revenue Service inventory investment JOURNAL OF ACCOUNTANCY liability loss machine ment method NCR PAPER operations opinion partner partnership position prepared present problems procedures production profes profession professional profit purchase question records responsibility result Revenue Royal McBee rules standards tax returns taxpayer tion York