Journal of Accountancy, Հատոր 80American Institute of Certified Public Accountants, 1945 |
From inside the book
Արդյունքներ 82–ի 1-ից 3-ը:
Էջ 35
( c ) If taxpayer's depression is caused by the fact that taxpayer and its industry were in a different phase in 1936-39 than was the general business cycle , due to a difference in length and amplitude , the taxpayer falls within the ...
( c ) If taxpayer's depression is caused by the fact that taxpayer and its industry were in a different phase in 1936-39 than was the general business cycle , due to a difference in length and amplitude , the taxpayer falls within the ...
Էջ 343
... taxpayer may be required to prove his right to any exclusion or deduction ; even to prove wrong a Bureau assertion of amounts . The Bureau recognizes it would be unfair and administratively impossible to require the taxpayer always to ...
... taxpayer may be required to prove his right to any exclusion or deduction ; even to prove wrong a Bureau assertion of amounts . The Bureau recognizes it would be unfair and administratively impossible to require the taxpayer always to ...
Էջ 347
... taxpayer can prove it is not reasonable . I know no reason why we should not reverse the rule to grant the taxpayer the allowance he claims un- less the Commissioner can establish it is unreasonable . The Treasury does not hesi- tate to ...
... taxpayer can prove it is not reasonable . I know no reason why we should not reverse the rule to grant the taxpayer the allowance he claims un- less the Commissioner can establish it is unreasonable . The Treasury does not hesi- tate to ...
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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