Journal of Accountancy, Հատոր 80American Institute of Certified Public Accountants, 1945 |
From inside the book
Արդյունքներ 55–ի 1-ից 3-ը:
Էջ 70
... income and excess - profits tax purposes in accordance with the following : ( a ) General rules applicable .— ( 1 ) Section 23 ( a ) ( 1 ) of the Internal Revenue Code provides that in computing net income there shall be allowed as ...
... income and excess - profits tax purposes in accordance with the following : ( a ) General rules applicable .— ( 1 ) Section 23 ( a ) ( 1 ) of the Internal Revenue Code provides that in computing net income there shall be allowed as ...
Էջ 131
... tax computation discussed therein . The tax computations provided by section 108 ( b ) of the Internal Revenue Code are , by the terms of such section , applicable only to the taxes imposed by sections 11 , 12 , 13 , 14 , 15 , and 450 of ...
... tax computation discussed therein . The tax computations provided by section 108 ( b ) of the Internal Revenue Code are , by the terms of such section , applicable only to the taxes imposed by sections 11 , 12 , 13 , 14 , 15 , and 450 of ...
Էջ 207
... tax accounting by pointing out its analogy to earned surplus in financial accounting and more explicitly , by reference to pertinent provisions of the Internal Revenue Code and Treasury Regu- lations and to numerous court decisions ...
... tax accounting by pointing out its analogy to earned surplus in financial accounting and more explicitly , by reference to pertinent provisions of the Internal Revenue Code and Treasury Regu- lations and to numerous court decisions ...
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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