Journal of Accountancy, Հատոր 110American Institute of Certified Public Accountants, 1960 |
From inside the book
Արդյունքներ 84–ի 1-ից 3-ը:
Էջ 78
... method of account- ing , " and was based on the Tax Court's decision in the case of Hutzler Bros. Co. ( 8 TC 14 , January 14 , 1947 ) . In that case , the Tax Court held that the Lifo method of inventory valuation did not require ...
... method of account- ing , " and was based on the Tax Court's decision in the case of Hutzler Bros. Co. ( 8 TC 14 , January 14 , 1947 ) . In that case , the Tax Court held that the Lifo method of inventory valuation did not require ...
Էջ 48
... method , if adopted for tax purposes , would result in the permanent escape from taxa- tion of these items , and the Treasury has long de- manded that a change in method be accompanied by their inclusion in the computation of taxable in ...
... method , if adopted for tax purposes , would result in the permanent escape from taxa- tion of these items , and the Treasury has long de- manded that a change in method be accompanied by their inclusion in the computation of taxable in ...
Էջ 67
... method would be acceptable only when there would be very little value in the by - product and the use of a more detailed method would entail accounting costs dispro- portionate to the benefits derived . 2. To treat either the proceeds ...
... method would be acceptable only when there would be very little value in the by - product and the use of a more detailed method would entail accounting costs dispro- portionate to the benefits derived . 2. To treat either the proceeds ...
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