Journal of Accountancy, Հատոր 109American Institute of Certified Public Accountants, 1960 |
From inside the book
Արդյունքներ 90–ի 1-ից 3-ը:
Էջ 82
... corporation's stock for the stock of the 20 per cent minority as a taxable exchange and the acquiring corporation would obtain a stepped - up basis for all the assets . In his opinion , even though the exchange of stock and transfer of ...
... corporation's stock for the stock of the 20 per cent minority as a taxable exchange and the acquiring corporation would obtain a stepped - up basis for all the assets . In his opinion , even though the exchange of stock and transfer of ...
Էջ 51
... corporation . Taken literally , pseudo means false . However , there is nothing false about a Subchapter S corporation - it is , in fact , a real corporation with all corporate attributes , with one notable exception - Federal income ...
... corporation . Taken literally , pseudo means false . However , there is nothing false about a Subchapter S corporation - it is , in fact , a real corporation with all corporate attributes , with one notable exception - Federal income ...
Էջ 70
... corporation , would. Let DATA- PROCESSING SERVICE Help Your Clients AUTOMATE To Keep Their Records UP - TO - DATE Your clients don't have to be " BIG " to take advantage of the latest punched card tabulating techniques to save time and ...
... corporation , would. Let DATA- PROCESSING SERVICE Help Your Clients AUTOMATE To Keep Their Records UP - TO - DATE Your clients don't have to be " BIG " to take advantage of the latest punched card tabulating techniques to save time and ...
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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