Journal of Accountancy, Հատոր 80American Institute of Certified Public Accountants, 1945 |
From inside the book
Արդյունքներ 67–ի 1-ից 3-ը:
Էջ 40
... base - period sales of taxpayer to actual base - period sales of industry ( or the representative segment as the case may be ) and multiply the constructive sales determined in ( e ) by that ratio . This gives you taxpayer's constructive ...
... base - period sales of taxpayer to actual base - period sales of industry ( or the representative segment as the case may be ) and multiply the constructive sales determined in ( e ) by that ratio . This gives you taxpayer's constructive ...
Էջ 127
... base period on the basis of the steps outlined for the extended period . Example : The base period illustrated in the Bulletin comprised 1 high- profits year in which profits were 196 % of profits in adjacent “ stand- ard " years and 3 ...
... base period on the basis of the steps outlined for the extended period . Example : The base period illustrated in the Bulletin comprised 1 high- profits year in which profits were 196 % of profits in adjacent “ stand- ard " years and 3 ...
Էջ 199
... base period . ( 1 ) It is the causal relationship between the event and the inadequacy of base - period earnings which is important . The longer the period of time , the more difficult the proof . ( 2 ) The commencement or change does ...
... base period . ( 1 ) It is the causal relationship between the event and the inadequacy of base - period earnings which is important . The longer the period of time , the more difficult the proof . ( 2 ) The commencement or change does ...
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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