Journal of Accountancy, Հատոր 82American Institute of Certified Public Accountants, 1946 |
From inside the book
Արդյունքներ 79–ի 1-ից 3-ը:
Էջ 70
... paid , and that there is no foundation in the statute for its use as a means of restricting the deduction of amounts which had actually been paid . Now the words which Congress employed can be satisfactorily explained . There is first ...
... paid , and that there is no foundation in the statute for its use as a means of restricting the deduction of amounts which had actually been paid . Now the words which Congress employed can be satisfactorily explained . There is first ...
Էջ 320
... paid in for stock ( section 718 ( a ) ( 1 ) and ( 2 ) ) . . 2. Earnings and profits taken over under Sansome rule . 3. Less operating loss ... 4. Accumulated earnings and profits ( section 718 ( a ) ( 4 ) ) . 5. Amount determined under ...
... paid in for stock ( section 718 ( a ) ( 1 ) and ( 2 ) ) . . 2. Earnings and profits taken over under Sansome rule . 3. Less operating loss ... 4. Accumulated earnings and profits ( section 718 ( a ) ( 4 ) ) . 5. Amount determined under ...
Էջ 323
... paid in . ” 20 It is likewise clear from the legisla- tive history of section 718 ( b ) ( 3 ) that under the House attempt to eliminate this duplication , Sansome earnings and profits were capitalized , 21 and that this approach was ...
... paid in . ” 20 It is likewise clear from the legisla- tive history of section 718 ( b ) ( 3 ) that under the House attempt to eliminate this duplication , Sansome earnings and profits were capitalized , 21 and that this approach was ...
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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