Journal of Accountancy, Հատոր 93American Institute of Certified Public Accountants, 1951 |
From inside the book
Արդյունքներ 82–ի 1-ից 3-ը:
Էջ 86
... Corporation A issues 10,000 addi- tional shares of its capital stock to the stock- holders of Corporation B , in exchange for 100 per cent of the stock of Corporation B in a tax- free exchange . At this point Corporation B be- comes a ...
... Corporation A issues 10,000 addi- tional shares of its capital stock to the stock- holders of Corporation B , in exchange for 100 per cent of the stock of Corporation B in a tax- free exchange . At this point Corporation B be- comes a ...
Էջ 187
... corporation which commenced business prior to the beginning of the base period , the commencement of business rule previously stated applies . The acquiring corporation is considered under Part II to have commenced business at the same ...
... corporation which commenced business prior to the beginning of the base period , the commencement of business rule previously stated applies . The acquiring corporation is considered under Part II to have commenced business at the same ...
Էջ 598
... corporation . 2. Seller corporation may declare a complete or partial liquidation and distribute the assets to its stockholders , who then sell them to purchaser corporation . " 3. Stockholders of seller corporation may sell their stock ...
... corporation . 2. Seller corporation may declare a complete or partial liquidation and distribute the assets to its stockholders , who then sell them to purchaser corporation . " 3. Stockholders of seller corporation may sell their stock ...
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accounts payable accounts receivable adjustment American Institute amortization amount annual application ASBA assets audit auditor balance balance-sheet bank base period basis bonds Bureau capital cash cent certified public accountant changes client committee computing contract corporation cost countants December 31 deduction Department depreciation determine dividends dollars earnings effect employees examination Excess Profits Tax executive expense federal financial statements firm funds income statement income tax increase Institute of Accountants interest Internal Revenue inventory liability LIFO loss machine ment method NACA net income operations option paid paper payable payment payroll pension practice prepared principles problems procedures production purchase question received records regulations renegotiation result salary Section stock options stockholders subsidiary taxable taxpayer tion transaction trial balance York