Journal of Accountancy, Հատոր 109American Institute of Certified Public Accountants, 1960 |
From inside the book
Արդյունքներ 24–ի 1-ից 3-ը:
Էջ 67
... allowed for the job and also the machine loading are made out . The actual time expended is later checked against the time allowed . All this constitutes a complicated system . When an order is completed , costs must be accumulated ...
... allowed for the job and also the machine loading are made out . The actual time expended is later checked against the time allowed . All this constitutes a complicated system . When an order is completed , costs must be accumulated ...
Էջ 54
... allowed ) $ 80,000 ( Estate Tax value ) $ 120,000 ( gift tax value ) = $ 8,000 The lower value , adjusted as discussed above for the annual exclusion , is then reduced by any portion of the property allowed as a marital deduction [ Sec ...
... allowed ) $ 80,000 ( Estate Tax value ) $ 120,000 ( gift tax value ) = $ 8,000 The lower value , adjusted as discussed above for the annual exclusion , is then reduced by any portion of the property allowed as a marital deduction [ Sec ...
Էջ 56
... allowed as a deduction against the gross estate thus saving estate tax at the top estate tax bracket . If , on the other hand , the gift property had passed under the probate estate , there would not be this reduction of the gross ...
... allowed as a deduction against the gross estate thus saving estate tax at the top estate tax bracket . If , on the other hand , the gift property had passed under the probate estate , there would not be this reduction of the gross ...
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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