Journal of Accountancy, Հատոր 82American Institute of Certified Public Accountants, 1946 |
From inside the book
Արդյունքներ 85–ի 1-ից 3-ը:
Էջ 19
... tion with the actual incurrence of such postwar expenses and reserve utilization , of adjustments for the related tax effects of such charges . With regard to these factors , a brief foreword is given , since it concerns the ...
... tion with the actual incurrence of such postwar expenses and reserve utilization , of adjustments for the related tax effects of such charges . With regard to these factors , a brief foreword is given , since it concerns the ...
Էջ 40
... tion or the liquidation of the whole or any part of its capital stock . A return must be filed under section 148 ( d ) in respect of a liquidation whether or not any gain or loss to the shareholders upon the liquida- tion is recognized ...
... tion or the liquidation of the whole or any part of its capital stock . A return must be filed under section 148 ( d ) in respect of a liquidation whether or not any gain or loss to the shareholders upon the liquida- tion is recognized ...
Էջ 224
attainable by reasonable study or applica- tion , no objection to their validity can be raised because of their stringency or dif- ficulty . It is only when they have no rela- tion to such calling or profession , or are unattainable by ...
attainable by reasonable study or applica- tion , no objection to their validity can be raised because of their stringency or dif- ficulty . It is only when they have no rela- tion to such calling or profession , or are unattainable by ...
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