Journal of Accountancy, Հատոր 80American Institute of Certified Public Accountants, 1945 |
From inside the book
Արդյունքներ 78–ի 1-ից 3-ը:
Էջ 169
... losses which did not result in a reduction of any income tax . War - loss recoveries are considered as made , first , on account of war losses allowable but not actually allowed as a deduction ; and , second , on account of war losses ...
... losses which did not result in a reduction of any income tax . War - loss recoveries are considered as made , first , on account of war losses allowable but not actually allowed as a deduction ; and , second , on account of war losses ...
Էջ 172
... loss . Conversely , of course , it is also possible for the recovery to take place in a loss year and , therefore , the government would fail to obtain adequate redress for the tax deduction allowed in the year of war loss . Another ...
... loss . Conversely , of course , it is also possible for the recovery to take place in a loss year and , therefore , the government would fail to obtain adequate redress for the tax deduction allowed in the year of war loss . Another ...
Էջ 173
... loss would be adjusted . The loss year would be opened up merely for the purpose of adding back the amount of the deduction represented by the re- covered property and the corresponding increase in tax , including the effect on carry ...
... loss would be adjusted . The loss year would be opened up merely for the purpose of adding back the amount of the deduction represented by the re- covered property and the corresponding increase in tax , including the effect on carry ...
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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