Journal of Accountancy, Հատոր 93American Institute of Certified Public Accountants, 1951 |
From inside the book
Արդյունքներ 90–ի 1-ից 3-ը:
Էջ 49
... income of each year until the final year of the period of averaging is reached . In that final year a re - calculation would be made under which the total income for the period would be divided by the number of years in the period and ...
... income of each year until the final year of the period of averaging is reached . In that final year a re - calculation would be made under which the total income for the period would be divided by the number of years in the period and ...
Էջ 469
in determining income for tax purposes do not conform in every regard to the rules used to compute the income which is paid to the beneficiary of a trust . This lack of uniformity in the rules men- tioned is well described by Chief ...
in determining income for tax purposes do not conform in every regard to the rules used to compute the income which is paid to the beneficiary of a trust . This lack of uniformity in the rules men- tioned is well described by Chief ...
Էջ 508
... income per tax return to income per books ( illustration worksheet B of example below ) . At this point the worksheet really is a schedule proceeding from partners ' capital balances per books at the beginning of the year to partners ...
... income per tax return to income per books ( illustration worksheet B of example below ) . At this point the worksheet really is a schedule proceeding from partners ' capital balances per books at the beginning of the year to partners ...
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Common terms and phrases
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