Journal of Accountancy, Հատոր 80American Institute of Certified Public Accountants, 1945 |
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Արդյունքներ 86–ի 1-ից 3-ը:
Էջ 134
... regulations and direc- tives provided they are not inconsistent with the general orders or regulations of the Director of Contract Settlement . Since his appointment , the Director of Con- tract Settlement has issued seventeen regulations ...
... regulations and direc- tives provided they are not inconsistent with the general orders or regulations of the Director of Contract Settlement . Since his appointment , the Director of Con- tract Settlement has issued seventeen regulations ...
Էջ 354
... Regulations with respect to the dividends - paid credit : " A dividend will be considered as paid when it is re- ceived by the shareholder . " Treasury Regulations 111 , § 29.27 ( b ) -2 ( a ) , and corresponding provisions of prior ...
... Regulations with respect to the dividends - paid credit : " A dividend will be considered as paid when it is re- ceived by the shareholder . " Treasury Regulations 111 , § 29.27 ( b ) -2 ( a ) , and corresponding provisions of prior ...
Էջ 460
... Regulations 110 , constitute a distinct improvement in the con- solidated - returns regulations . For the invested- capital problems arising from tax - free liquidations are closely akin to those involved in the preparation of ...
... Regulations 110 , constitute a distinct improvement in the con- solidated - returns regulations . For the invested- capital problems arising from tax - free liquidations are closely akin to those involved in the preparation of ...
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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