Journal of Accountancy, Հատոր 110American Institute of Certified Public Accountants, 1960 |
From inside the book
Արդյունքներ 72–ի 1-ից 3-ը:
Էջ 58
... rule , if he owned any other common stock , it would have to be ag- gregated with any of his voting stock that was common stock to check whether his total com- mon stock ownership ( based on value ) also met the 80 per cent rule ...
... rule , if he owned any other common stock , it would have to be ag- gregated with any of his voting stock that was common stock to check whether his total com- mon stock ownership ( based on value ) also met the 80 per cent rule ...
Էջ 59
... rule would not be needed or applicable anyway inasmuch as one of the rules concerning complete liquidations would apply to permit capital gain or loss treatment . One possible way to eliminate the stock owned by B's corporation , if ...
... rule would not be needed or applicable anyway inasmuch as one of the rules concerning complete liquidations would apply to permit capital gain or loss treatment . One possible way to eliminate the stock owned by B's corporation , if ...
Էջ 60
... rules are present , and a 50 per cent rule replaces the 75 per cent rule concerning the treatment of stocks in two corporations as one . One other percentage rule is added in Section 6166 - the interest included in the estate must con ...
... rules are present , and a 50 per cent rule replaces the 75 per cent rule concerning the treatment of stocks in two corporations as one . One other percentage rule is added in Section 6166 - the interest included in the estate must con ...
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accounting principles accounts receivable American Institute amount analysis annual application audit auditor balance sheet bank basis bookkeeping budget capital cash cent certified public accountants City client committee complete copy corporation cost countants coupon current assets data processing December 31 deduction depreciation earnings employees equipment expenses experience financial statements Friden income statement income tax industry Institute of CPAs interest internal Internal Revenue Service inventory investment JOURNAL OF ACCOUNTANCY ledger liabilities Lifo loans loss machine ment method NCR Paper operating opinion partner partnership payable payroll period personnel plans position practitioners prepared problems procedures production profes professional profit purchase practice questions receipts records result Revenue Royal McBee salary staff standards stockholders tion value theory XX,XXX.XX York