Journal of Accountancy, Հատոր 80American Institute of Certified Public Accountants, 1945 |
From inside the book
Արդյունքներ 84–ի 1-ից 3-ը:
Էջ 24
... present accounting and tax problems ; many left us as juniors and as single men , and will re- turn with dependent wives and children ; many are now receiving much higher pay than when they left us . Would it not be well for us , as ...
... present accounting and tax problems ; many left us as juniors and as single men , and will re- turn with dependent wives and children ; many are now receiving much higher pay than when they left us . Would it not be well for us , as ...
Էջ 92
... present depreciation - deduction practice , of which more will be said presently . Aftermath of War Period - Section 722 While we shall undoubtedly have sub- stantial litigation growing out of the com- plicated tax legislation of the ...
... present depreciation - deduction practice , of which more will be said presently . Aftermath of War Period - Section 722 While we shall undoubtedly have sub- stantial litigation growing out of the com- plicated tax legislation of the ...
Էջ 172
... present provisions it is quite often the case that the effective rate of tax on the recovery may be much higher than the effective rate of tax which determined the amount of the tax benefit from the loss . Conversely , of course , it is ...
... present provisions it is quite often the case that the effective rate of tax on the recovery may be much higher than the effective rate of tax which determined the amount of the tax benefit from the loss . Conversely , of course , it is ...
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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