Journal of Accountancy, Հատոր 80American Institute of Certified Public Accountants, 1945 |
From inside the book
Արդյունքներ 85–ի 1-ից 3-ը:
Էջ 262
... tion . . . . " The existing situation presents in acute form the problem of reconciling two basic accounting objectives : first , that of bring- ing charges as nearly as may be into the same accounting period as the revenue against ...
... tion . . . . " The existing situation presents in acute form the problem of reconciling two basic accounting objectives : first , that of bring- ing charges as nearly as may be into the same accounting period as the revenue against ...
Էջ 292
... tion of courts as to whether a redemption is " essentially equivalent " to the distribu- tion of a dividend . This is in harmony with the plain language of the statute . Yet , the implementation of the test which has as its basic ...
... tion of courts as to whether a redemption is " essentially equivalent " to the distribu- tion of a dividend . This is in harmony with the plain language of the statute . Yet , the implementation of the test which has as its basic ...
Էջ 464
... tion's stock , a noncost basis is established for the stock of the new corporation.50 The new corporation would acquire equity invested capital equal to the aggregate adjusted basis in the hands of the trans- ferors of the assets ...
... tion's stock , a noncost basis is established for the stock of the new corporation.50 The new corporation would acquire equity invested capital equal to the aggregate adjusted basis in the hands of the trans- ferors of the assets ...
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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