Journal of Accountancy, Հատոր 80American Institute of Certified Public Accountants, 1945 |
From inside the book
Արդյունքներ 74–ի 1-ից 3-ը:
Էջ 134
... issued seventeen regulations covering the following topics : ( 1 ) Provides procedures for the guaranteeing of ... issued by the Office of War Mobilization by conferring blanket authority on prime contractors to settle subcontractors ...
... issued seventeen regulations covering the following topics : ( 1 ) Provides procedures for the guaranteeing of ... issued by the Office of War Mobilization by conferring blanket authority on prime contractors to settle subcontractors ...
Էջ 226
... issued Regulation No. 19 covering the retention of records by government - contracting agencies in order to substantiate termination settlements . Of considerable interest to accountants are six additional Termination Cost Memorandums ...
... issued Regulation No. 19 covering the retention of records by government - contracting agencies in order to substantiate termination settlements . Of considerable interest to accountants are six additional Termination Cost Memorandums ...
Էջ 287
... issue and stock initially issued as a divi- dend , even though the statute , in terms , no longer makes such distinction . This distinction was recently articulated , and the consequences thereof crystallized , by the Tax Court in ...
... issue and stock initially issued as a divi- dend , even though the statute , in terms , no longer makes such distinction . This distinction was recently articulated , and the consequences thereof crystallized , by the Tax Court in ...
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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