Journal of Accountancy, Հատոր 82American Institute of Certified Public Accountants, 1946 |
From inside the book
Արդյունքներ 80–ի 1-ից 3-ը:
Էջ 351
... application of such methods . If this is not reasonably practicable , the firm may not be included in the sample . ( 4 ) Multi - product firms may include with the costs reported for the product under application reasonable allocations ...
... application of such methods . If this is not reasonably practicable , the firm may not be included in the sample . ( 4 ) Multi - product firms may include with the costs reported for the product under application reasonable allocations ...
Էջ 357
... application of the statutory growth formula as a sub- stitute for relief . 4. The Court indicated its willingness to permit the determination of relatively minor mat- ters under Rule 50. Thus the taxpayer's fail- ure to make a deduction ...
... application of the statutory growth formula as a sub- stitute for relief . 4. The Court indicated its willingness to permit the determination of relatively minor mat- ters under Rule 50. Thus the taxpayer's fail- ure to make a deduction ...
Էջ 468
... application of the two- year push - back rule provided by the statute , we think a factor of 150 per cent should be used instead of 225 per cent which petitioner has used in its computa- tion . In arriving at this conclusion it must be ...
... application of the two- year push - back rule provided by the statute , we think a factor of 150 per cent should be used instead of 225 per cent which petitioner has used in its computa- tion . In arriving at this conclusion it must be ...
Բովանդակություն
Managing Editor | 1 |
The Case Against Administrative Expenses in Inventory By Jonathan N Harris | 32 |
Cost Accounting for Beef and Hog Operations By A J E Child | 51 |
14 այլ բաժինները չեն ցուցադրվում
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accepted accounting principles accountant's adjustments American Institute amount application assets auditing procedure auditor balance-sheet basis Board bonds Bulletin capital capital surplus cash cent certified public accountant charges cial client Commission Commissioner committee companies computation corporation Cost Accounting countants December 31 decision deduction depreciation determined directors dividends earnings and profits employees examination expenses fact federal filed financial statements fund included income statement income taxes industry Institute of Accountants interest Internal Revenue Internal Revenue Code inventory issued JOURNAL OF ACCOUNTANCY June 30 labor liability loss material ment method net income operations opinion partner partnership payment period practice present problems production profession profit sharing purchase purpose question received records reserve result rule section 722 securities share standards stockholders Tax Court taxable taxpayer tion York