Journal of Accountancy, Հատոր 109American Institute of Certified Public Accountants, 1960 |
From inside the book
Արդյունքներ 73–ի 1-ից 3-ը:
Էջ 70
... issued as fully paid when , in fact , no consideration whatever has been ' paid for it nor agreed to be paid , or ... issued in exchange for property or services . The property and services may be grossly overvalued . b . Stock issued ...
... issued as fully paid when , in fact , no consideration whatever has been ' paid for it nor agreed to be paid , or ... issued in exchange for property or services . The property and services may be grossly overvalued . b . Stock issued ...
Էջ 79
... issued without im- pairing his rights in the Tax Court . Therefore , if full payment is made before the issuance of this statutory CONTRIBUTING EDITORS notice of deficiency , it can result in immediate assessment and the elimi- nation ...
... issued without im- pairing his rights in the Tax Court . Therefore , if full payment is made before the issuance of this statutory CONTRIBUTING EDITORS notice of deficiency , it can result in immediate assessment and the elimi- nation ...
Էջ 80
... issued some Company P voting stock in exchange for all of the stock of Company S. Com- pany S then took the Company P stock and exchanged it for all net assets of Company X in a C type reorganization . What is the basis of Company S ...
... issued some Company P voting stock in exchange for all of the stock of Company S. Com- pany S then took the Company P stock and exchanged it for all net assets of Company X in a C type reorganization . What is the basis of Company S ...
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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