Journal of Accountancy, Հատոր 82American Institute of Certified Public Accountants, 1946 |
From inside the book
Արդյունքներ 83–ի 1-ից 3-ը:
Էջ 70
... payments through the medium of a disallowance of the deduction of payments actu- ally made .... It now appears that the purpose of the phrase in question was to enlarge the deduction al- lowed by the general language , by allowing a ...
... payments through the medium of a disallowance of the deduction of payments actu- ally made .... It now appears that the purpose of the phrase in question was to enlarge the deduction al- lowed by the general language , by allowing a ...
Էջ 231
... payment on the new bonds from January , 1939 , to De- cember 31 , 1943. Thus , bondholders who had purchased their bonds before the original interest default had to report the cash payments on the common stock and income bonds , and the ...
... payment on the new bonds from January , 1939 , to De- cember 31 , 1943. Thus , bondholders who had purchased their bonds before the original interest default had to report the cash payments on the common stock and income bonds , and the ...
Էջ 347
... payments provided for in the agreement . Taxpayer reported these amounts as income and later claimed overpayment on the ground that the payments were capital items , received by her as consideration for the sale of her husband's ...
... payments provided for in the agreement . Taxpayer reported these amounts as income and later claimed overpayment on the ground that the payments were capital items , received by her as consideration for the sale of her husband's ...
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
Այլ խմբագրություններ - View all
Common terms and phrases
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