Journal of Accountancy, Հատոր 80American Institute of Certified Public Accountants, 1945 |
From inside the book
Արդյունքներ 81–ի 1-ից 3-ը:
Էջ 20
... given to significant facts and that the absence of arm's - length bargaining does not afford an escape from the necessity of exercising judgment . The point may be illustrated by another example . In 1892 a company known as the Butte ...
... given to significant facts and that the absence of arm's - length bargaining does not afford an escape from the necessity of exercising judgment . The point may be illustrated by another example . In 1892 a company known as the Butte ...
Էջ 170
... given as to the date upon which property is deemed to be recovered . The Treasury regulations are of little help . They state that there is a recovery upon the return to the taxpayer , after the ter- mination of the war , of his ...
... given as to the date upon which property is deemed to be recovered . The Treasury regulations are of little help . They state that there is a recovery upon the return to the taxpayer , after the ter- mination of the war , of his ...
Էջ 310
... given great weight in renegotia- tion . As a matter of fact , however , it has in cases that have come to my attention been given so little weight that the final result comes very close to cost plus a profit , which method was ...
... given great weight in renegotia- tion . As a matter of fact , however , it has in cases that have come to my attention been given so little weight that the final result comes very close to cost plus a profit , which method was ...
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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