Journal of Accountancy, Հատոր 82American Institute of Certified Public Accountants, 1946 |
From inside the book
Արդյունքներ 88–ի 1-ից 3-ը:
Էջ 317
... profits for income and excess - profits tax purposes . Tax authorities disagree on the equity of the Crossett decision . In this re- view , prepared for JOURNAL readers , the au- thor finds the ruling consistent with applica- ble ...
... profits for income and excess - profits tax purposes . Tax authorities disagree on the equity of the Crossett decision . In this re- view , prepared for JOURNAL readers , the au- thor finds the ruling consistent with applica- ble ...
Էջ 319
... profits credit under the income method , earnings and profits acquired under the Sansome rule would be included in determining whether the distributions were out of earn- ings and profits of the taxpayer after the beginning of its first ...
... profits credit under the income method , earnings and profits acquired under the Sansome rule would be included in determining whether the distributions were out of earn- ings and profits of the taxpayer after the beginning of its first ...
Էջ 321
... profits taken over under Sansome rule .... 5. Accumulated earnings and profits under section 718 ( a ) ( 4 ) . 6. Amount determined under section 718 ( a ) . 7. Less : Earnings and profits of Corporation O claimed by the taxpayer to be ...
... profits taken over under Sansome rule .... 5. Accumulated earnings and profits under section 718 ( a ) ( 4 ) . 6. Amount determined under section 718 ( a ) . 7. Less : Earnings and profits of Corporation O claimed by the taxpayer to 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