Journal of Accountancy, Հատոր 80American Institute of Certified Public Accountants, 1945 |
From inside the book
Արդյունքներ 81–ի 1-ից 3-ը:
Էջ 287
... facts therein presented , that the redemption of shares originally issued as stock dividends was within section 115 ( g ) but ... fact issued as a dividend . ( 1 Mer- tens , Law of Federal Income Taxation , section 9.122 . ) Criteria of ...
... facts therein presented , that the redemption of shares originally issued as stock dividends was within section 115 ( g ) but ... fact issued as a dividend . ( 1 Mer- tens , Law of Federal Income Taxation , section 9.122 . ) Criteria of ...
Էջ 389
... fact Wallace got his taxpayer a deduction of a large part of the company's reimbursements in the one year even though the unrecorded expense occurred over a great many years . Notes by Ash Here are a part of a great many notes made as ...
... fact Wallace got his taxpayer a deduction of a large part of the company's reimbursements in the one year even though the unrecorded expense occurred over a great many years . Notes by Ash Here are a part of a great many notes made as ...
Էջ 438
... fact - finding attitude on the part of all members of the manage- ment group is in the field of labor relations . No single factor is more vital to the attain- ment of maximum production and maxi- mum employment than coöperation be ...
... fact - finding attitude on the part of all members of the manage- ment group is in the field of labor relations . No single factor is more vital to the attain- ment of maximum production and maxi- mum employment than coöperation be ...
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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