Journal of Accountancy, Հատոր 80American Institute of Certified Public Accountants, 1945 |
From inside the book
Արդյունքներ 77–ի 1-ից 3-ը:
Էջ 159
... corporation . " Though the petitioners contended " that the corporation had no taxable income from these con- tracts at the date of its dissolution because the contracts were not completed at that time and its standard method of ...
... corporation . " Though the petitioners contended " that the corporation had no taxable income from these con- tracts at the date of its dissolution because the contracts were not completed at that time and its standard method of ...
Էջ 461
... corporation , or its shareholders , were " in control " 32 of the corporation transferring the stock.33 The same is true if the transferring corpora- tion , or its shareholders , controlled the acquiring corporation.34 ( 3 ) STOCK ...
... corporation , or its shareholders , were " in control " 32 of the corporation transferring the stock.33 The same is true if the transferring corpora- tion , or its shareholders , controlled the acquiring corporation.34 ( 3 ) STOCK ...
Էջ 464
... corporation is or- ganized by the transfer of assets to a corporation , by several persons or corpora- tions , in exchange for the new corpora- tion's stock , a noncost basis is established for the stock of the new corporation.50 The ...
... corporation is or- ganized by the transfer of assets to a corporation , by several persons or corpora- tions , in exchange for the new corpora- tion's stock , a noncost basis is established for the stock of the new corporation.50 The ...
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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