Journal of Accountancy, Հատոր 98American Institute of Certified Public Accountants, 1954 |
From inside the book
Արդյունքներ 72–ի 1-ից 3-ը:
Էջ 362
... partnership and includable in the partner's income ( Sec . 707 ) . The interest and salary are included in the taxable year of the partner within which the partnership fiscal year ends rather than when received . Payments to Retiring ...
... partnership and includable in the partner's income ( Sec . 707 ) . The interest and salary are included in the taxable year of the partner within which the partnership fiscal year ends rather than when received . Payments to Retiring ...
Էջ 363
... partnership whose members own an interest of more than 50 per cent in the capital and profits of the resultant partnership . Division of a Partnership . Any re- sulting partnerships , the members of which have had an interest of more ...
... partnership whose members own an interest of more than 50 per cent in the capital and profits of the resultant partnership . Division of a Partnership . Any re- sulting partnerships , the members of which have had an interest of more ...
Էջ 659
... Partnership ( Includes , interalia , assumption of partnership liability by partner , etc. , which is treated as a contribution ( 752 ( a ) ) Recognition of Gain or Loss on Contributions of Property No gain or loss is recognized to ...
... Partnership ( Includes , interalia , assumption of partnership liability by partner , etc. , which is treated as a contribution ( 752 ( a ) ) Recognition of Gain or Loss on Contributions of Property No gain or loss is recognized to ...
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Journal News Report | 5 |
Letters to the Editor | 23 |
Professional Notes 69 | 89 |
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