Journal of Accountancy, Հատոր 114American Institute of Certified Public Accountants, 1962 |
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Արդյունքներ 31–ի 1-ից 3-ը:
Էջ 63
... tion disposes of his stock during the year and reflects such disposition in gross income . Comment 2 Sec . 952 ( d ) . It should be made clear that the reduction in earnings and profits here described includes increase in a deficit ...
... tion disposes of his stock during the year and reflects such disposition in gross income . Comment 2 Sec . 952 ( d ) . It should be made clear that the reduction in earnings and profits here described includes increase in a deficit ...
Էջ 92
... tion is Involved Exemption from Federal Tax on Club Dues How to Finance the Purchase of a Corporation - Taxwise Installment Reporting - A Fre . quently Overlooked Possi . bility Obtaining a Ruling with Re . spect to a Spin - Off ...
... tion is Involved Exemption from Federal Tax on Club Dues How to Finance the Purchase of a Corporation - Taxwise Installment Reporting - A Fre . quently Overlooked Possi . bility Obtaining a Ruling with Re . spect to a Spin - Off ...
Էջ 53
tion year after actual replacement had been accomplished . The procedure followed by those firms that did accord the matter some special treatment was to charge the excess of current replacement cost at the close of the year in which ...
tion year after actual replacement had been accomplished . The procedure followed by those firms that did accord the matter some special treatment was to charge the excess of current replacement cost at the close of the year in which ...
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accepted American amount analysis application assets Association audit auditor balance bank basis capital cash cent Certified City client committee complete considered continue corporation cost counting course Department desirable determine direct earnings effect established examination exist expenses experience fact Federal firm funds give Government important income income tax increase individual Institute interest internal inventory investment issued loss material meeting ment method operations organization period position possible practice prepared present principles problems procedures processing production professional profit public accounting purchase question reason receivable records responsibility result rules sheet staff standards statement tion United University York