Journal of Accountancy, Հատոր 80American Institute of Certified Public Accountants, 1945 |
From inside the book
Արդյունքներ 86–ի 1-ից 3-ը:
Էջ 71
... production , provided that such deduction was taken by the taxpayer in filing his return for the year of removal . Upon reconverting to peacetime production , the cost of new foundations or installations in such cases shall , to the ...
... production , provided that such deduction was taken by the taxpayer in filing his return for the year of removal . Upon reconverting to peacetime production , the cost of new foundations or installations in such cases shall , to the ...
Էջ 125
... production and profits . ( a ) These sporadic periods of high production and profits are characterized by the occasional occurrence of years of strikingly high profits accompanying high production in comparison with profits and production ...
... production and profits . ( a ) These sporadic periods of high production and profits are characterized by the occasional occurrence of years of strikingly high profits accompanying high production in comparison with profits and production ...
Էջ 234
... production proc- esses and layout , and related functions performed specially for the contract , or the contract and other war production contracts . b . The term " special tooling " includes jigs , dies , fixtures , moulds , gauges ...
... production proc- esses and layout , and related functions performed specially for the contract , or the contract and other war production contracts . b . The term " special tooling " includes jigs , dies , fixtures , moulds , gauges ...
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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