Journal of Accountancy, Հատոր 109American Institute of Certified Public Accountants, 1960 |
From inside the book
Արդյունքներ 94–ի 1-ից 3-ը:
Էջ 64
... 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 ...
... 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 77
... depreciation on historical cost for tax purposes , does not allow tax - free recovery of sufficient purchas- ing power to replace the assets . This , in their view , amounts to converting an " income " tax into a tax on capital ...
... depreciation on historical cost for tax purposes , does not allow tax - free recovery of sufficient purchas- ing power to replace the assets . This , in their view , amounts to converting an " income " tax into a tax on capital ...
Էջ 89
... depreciation , depreciation and in- vestment , depreciation policy , chang- ing price levels , Internal Revenue Service policy , depreciation and capital gains , depreciation in foreign countries , and proposals for depreciation reform ...
... depreciation , depreciation and in- vestment , depreciation policy , chang- ing price levels , Internal Revenue Service policy , depreciation and capital gains , depreciation in foreign countries , and proposals for depreciation reform ...
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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