Taxable and Business Income

16th Amendment accounting practice adjustments allowed amortized amount Analysis Z ratio arising assets bad debt expense basis of property bonds book and tax book profit figures book purposes business accounting business income business purposes capital gains Chemicals & allied clay & glass computed corporate universe cost deduction depletion discount excess of book Exchange Commission first-in first-out Food & kindred gain or loss gains and losses income corporations income figures income statement income tax industrial groups Internal Revenue Code inventory kindred products Liquors & beverages mach ment Mining & quarrying Misc Miscellaneous companies Number of companies obsolescence percent percentage period premium prod profit and statutory provision public utilities reorganization reported reserve retirement Revenue Act Section Securities and Exchange Statistics of Income statutory net income substituted basis tax and business tax law tax purposes tax returns taxable and business taxable income taxpayer Textiles tion Trade treatment