Journal of Accountancy, Հատոր 80American Institute of Certified Public Accountants, 1945 |
From inside the book
Արդյունքներ 82–ի 1-ից 3-ը:
Էջ 128
... adjusted to eliminate the effects of un- usual economic or other conditions in order to serve as a base for computing normal earnings . ( c ) The taxpayer's actual earnings of the extended period should be adjusted to offset the adverse ...
... adjusted to eliminate the effects of un- usual economic or other conditions in order to serve as a base for computing normal earnings . ( c ) The taxpayer's actual earnings of the extended period should be adjusted to offset the adverse ...
Էջ 220
... adjusted basis for determining gain , ( 3 ) Section 115 ( 1 ) which requires the use for earnings and profits of the same basis used in determining gain or loss but providing for a variation in the adjusted basis where the deductions ...
... adjusted basis for determining gain , ( 3 ) Section 115 ( 1 ) which requires the use for earnings and profits of the same basis used in determining gain or loss but providing for a variation in the adjusted basis where the deductions ...
Էջ 230
... adjusted selling price of the opening inventory and purchases , the re- sulting balance should represent the inventory on hand at adjusted selling prices . This amount may then be compared with the physical inven- tory which is taken at ...
... adjusted selling price of the opening inventory and purchases , the re- sulting balance should represent the inventory on hand at adjusted selling prices . This amount may then be compared with the physical inven- tory which is taken at ...
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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