Journal of Accountancy, Հատոր 77American Institute of Certified Public Accountants, 1944 |
From inside the book
Արդյունքներ 80–ի 1-ից 3-ը:
Էջ 162
... Excess Profits Law ; Income Credit Problems and Supple- ment A ; Invested Capital Problems ; Minimizing Excess Profits Taxes ; Unusual Excess Profits Tax ... Tax Problems ; Foreign Taxes and War Losses ; Profit Sharing and Pension Trusts ...
... Excess Profits Law ; Income Credit Problems and Supple- ment A ; Invested Capital Problems ; Minimizing Excess Profits Taxes ; Unusual Excess Profits Tax ... Tax Problems ; Foreign Taxes and War Losses ; Profit Sharing and Pension Trusts ...
Էջ 234
... tax - free reorganization and liquidation , the Treasury has ruled that a new certificate is not required . Mr ... excess - profits net in- come of $ 250,000 for the year 1943 , before de- ducting any carry - back , and an excess ...
... tax - free reorganization and liquidation , the Treasury has ruled that a new certificate is not required . Mr ... excess - profits net in- come of $ 250,000 for the year 1943 , before de- ducting any carry - back , and an excess ...
Էջ 314
... excess - profits tax was enacted . Hence , it would be incon- sistent with the principles upon which the excess - profits tax is based to consider as normal , events stemming directly from the war . " However , if , as appears to be ...
... excess - profits tax was enacted . Hence , it would be incon- sistent with the principles upon which the excess - profits tax is based to consider as normal , events stemming directly from the war . " However , if , as appears to be ...
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Common terms and phrases
adjustment American Institute amortization amount applicable assets audit auditor balance-sheet base period basis Board capital cash cent certified public accountants charges claims client Commission committee Congress contractor corporation countants current assets current liabilities December 31 deduction Department depreciation determination dividends effect employees excess excess-profits tax expenses fact federal filed financial statements included income income statement income-tax increase independent Institute of Accountants interest inventory issued June 30 justment liability LIFO loss ment method net income normal earnings operating opinion paid payment practice preferred stock present principles prior problems procedure production profits provisions purpose question reasonable refund registrant regulations renegotiation reserve result Revenue rule salary Section 722 settlement surplus Tax Court taxable taxpayer termina termination tion transactions Treasury treasury stock trust utility Victory tax wage