Journal of Accountancy, Հատոր 80American Institute of Certified Public Accountants, 1945 |
From inside the book
Արդյունքներ 85–ի 1-ից 3-ը:
Էջ 188
... Court ; 18 power conferred on courts to appoint extradition commissioners has been held valid ; 19 and the Court of Claims has administrative as well as judicial functions.20 The line was well drawn in Nelson v . First National Bank ...
... Court ; 18 power conferred on courts to appoint extradition commissioners has been held valid ; 19 and the Court of Claims has administrative as well as judicial functions.20 The line was well drawn in Nelson v . First National Bank ...
Էջ 190
... Court . It follows that the adminis- trative remedy of redetermination by the Tax Court is not a part of a void act . The further question arises whether this administrative remedy - redetermination by the Tax Court is validly ...
... Court . It follows that the adminis- trative remedy of redetermination by the Tax Court is not a part of a void act . The further question arises whether this administrative remedy - redetermination by the Tax Court is validly ...
Էջ 193
... Court fails to provide for a stay , the equity court will take juris- diction over the whole subject matter and will thereby presumably make the entire procedure in the Tax Court illusory . Against this conclusion it could be said ...
... Court fails to provide for a stay , the equity court will take juris- diction over the whole subject matter and will thereby presumably make the entire procedure in the Tax Court illusory . Against this conclusion it could be said ...
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accepted accounting principles adjusted administrative allocable American Institute amortization amount applicable assets audit balance-sheet base period basis Board Bulletin cash cent certified public accountant charges Commission Commissioner committee Contract Settlement contracting agency contractor corporation cost December 31 decision deduction depreciation determined distribution dividend earnings and profits employees excess-profits tax exchange expenses facilities February 28 federal Federal Power Commission financial statements funds included income income statement income-tax industry Institute of Accountants interest Internal Revenue Internal Revenue Code inventory invested capital issued lend-lease liability loss ment Montana Power Company net income normal officer operations opinion paid payment postwar preferred stock prior problem procedure production purchase purpose question rates records refund regulations renegotiation result rule section 115 stockholders subcontractors surplus Tax Court taxable taxpayer termination claims tion Treasury