Journal of Accountancy, Հատոր 80American Institute of Certified Public Accountants, 1945 |
From inside the book
Արդյունքներ 79–ի 1-ից 3-ը:
Էջ 169
... amount shall be in- cluded in gross income until the taxpayer has recovered an amount equal to its al- lowable deductions in prior taxable years on account of such war losses which did not result in a reduction of any income tax . War ...
... amount shall be in- cluded in gross income until the taxpayer has recovered an amount equal to its al- lowable deductions in prior taxable years on account of such war losses which did not result in a reduction of any income tax . War ...
Էջ 237
... amount for the prewar period should not be included in the amount to be allocated be- tween government contracts and other busi- ness . ( 3 ) The contractor's nonwar business for the period of the contract should first be charged with ...
... amount for the prewar period should not be included in the amount to be allocated be- tween government contracts and other busi- ness . ( 3 ) The contractor's nonwar business for the period of the contract should first be charged with ...
Էջ 416
... amount of the probable refund or by the net amount of such refund after applicable taxes . Question 5 : Tax Reserves . It seems inexcusable , but the fact is that a limited number of statements prepared by accountants do not disclose ...
... amount of the probable refund or by the net amount of such refund after applicable taxes . Question 5 : Tax Reserves . It seems inexcusable , but the fact is that a limited number of statements prepared by accountants do not disclose ...
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Common terms and phrases
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