Journal of Accountancy, Հատոր 80American Institute of Certified Public Accountants, 1945 |
From inside the book
Արդյունքներ 84–ի 1-ից 3-ը:
Էջ 89
... Excess - Profits Tax There is general recognition of the fact that the excess - profits tax is an emergency measure related to war expenditures and war profits , would be completely unsound as a permanent feature of the national tax ...
... Excess - Profits Tax There is general recognition of the fact that the excess - profits tax is an emergency measure related to war expenditures and war profits , would be completely unsound as a permanent feature of the national tax ...
Էջ 325
... excess - profits tax was entitled to a post- war credit equal to 10 per cent of the excess - profits tax paid . Under the new law for taxable years begin- ning on or after January 1 , 1944 , the amount of tax payable is reduced 10 per ...
... excess - profits tax was entitled to a post- war credit equal to 10 per cent of the excess - profits tax paid . Under the new law for taxable years begin- ning on or after January 1 , 1944 , the amount of tax payable is reduced 10 per ...
Էջ 456
... excess- profits tax returns - is described in this article . The pattern of applicable Treasury Regulations is outlined and their applica- tion in several types of situations is exam- ined . As tax counsel to the trustees of public ...
... excess- profits tax returns - is described in this article . The pattern of applicable Treasury Regulations is outlined and their applica- tion in several types of situations is exam- ined . As tax counsel to the trustees of public ...
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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