Journal of Accountancy, Հատոր 82American Institute of Certified Public Accountants, 1946 |
From inside the book
Արդյունքներ 81–ի 1-ից 3-ը:
Էջ 321
... taxpayer to be subtracted under section 718 ( a ) ( 3 ) .... Example V 1. Amount originally paid in for stock (. that amount . Obviously , this dividend would be out of earnings and profits and would be taxable to the shareholders . It ...
... taxpayer to be subtracted under section 718 ( a ) ( 3 ) .... Example V 1. Amount originally paid in for stock (. that amount . Obviously , this dividend would be out of earnings and profits and would be taxable to the shareholders . It ...
Էջ 423
... taxpayer conducted a part of his business at his residence ) . This same theory was held to justify deductions for food and lodging when business in- terests caused the taxpayer's absence from his prin- cipal business office at ...
... taxpayer conducted a part of his business at his residence ) . This same theory was held to justify deductions for food and lodging when business in- terests caused the taxpayer's absence from his prin- cipal business office at ...
Էջ 521
... taxpayer . The taxpayer in my case reserved the right to claim a suitable refund in the event the government should be unsuccessful in the Maass case . Wholly distinct from this question , controversy had arisen be- tween the taxpayer ...
... taxpayer . The taxpayer in my case reserved the right to claim a suitable refund in the event the government should be unsuccessful in the Maass case . Wholly distinct from this question , controversy had arisen be- tween the taxpayer ...
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