Journal of Accountancy, Հատոր 80American Institute of Certified Public Accountants, 1945 |
From inside the book
Արդյունքներ 86–ի 1-ից 3-ը:
Էջ 199
... prior " if the normal - earnings level attributable to the commencement or change was not reached until after the ... prior to the base period . Mere existence prior to January 1 , 1940 , is not sufficient . ( b ) That the business ...
... prior " if the normal - earnings level attributable to the commencement or change was not reached until after the ... prior to the base period . Mere existence prior to January 1 , 1940 , is not sufficient . ( b ) That the business ...
Էջ 201
... prior to a contract or payment of a nom- inal fee for a construction permit does not qualify as commitment . ( d ) A commitment is not necessarily invalidated because later modified . If the change consummated is less than the ...
... prior to a contract or payment of a nom- inal fee for a construction permit does not qualify as commitment . ( d ) A commitment is not necessarily invalidated because later modified . If the change consummated is less than the ...
Էջ 210
... prior to the year of the loss ; second , to the earnings and profits ac- cumulated prior to March 1 , 1913 , and , while not covered by that decision , it is conceivable that such losses could also be applied to earnings and profits ...
... prior to the year of the loss ; second , to the earnings and profits ac- cumulated prior to March 1 , 1913 , and , while not covered by that decision , it is conceivable that such losses could also be applied to earnings and profits ...
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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