Journal of Accountancy, Հատոր 111American Institute of Certified Public Accountants, 1961 |
From inside the book
Արդյունքներ 87–ի 1-ից 3-ը:
Էջ 79
... basis . Thus , if Corporation P , the parent , sold an asset which it held with a basis of $ 80 to its subsidiary , Corporation S , for $ 100 , during the consolidated return . period , the gain to P was eliminated and S held the asset ...
... basis . Thus , if Corporation P , the parent , sold an asset which it held with a basis of $ 80 to its subsidiary , Corporation S , for $ 100 , during the consolidated return . period , the gain to P was eliminated and S held the asset ...
Էջ 80
... basis . Thus , if in our example , P sold to S the asset with a basis of $ 80 for $ 65 , the proper result will be reached by assuming that P made a contribution of $ 15 to the capital of S , thus balancing its own books by an in ...
... basis . Thus , if in our example , P sold to S the asset with a basis of $ 80 for $ 65 , the proper result will be reached by assuming that P made a contribution of $ 15 to the capital of S , thus balancing its own books by an in ...
Էջ 71
... basis taxpayer , he did not report the accrued interest as income in his personal return and , therefore , the accrued interest did not increase the individual's basis for the bonds . The liability assumed by the corporation exceeded the ...
... basis taxpayer , he did not report the accrued interest as income in his personal return and , therefore , the accrued interest did not increase the individual's basis for the bonds . The liability assumed by the corporation exceeded the ...
Այլ խմբագրություններ - View all
Common terms and phrases
accepted addition American amount annual application assets audit auditor balance basis capital cash cent Certified Public client committee complete considered copy corporation cost counting course Department depreciation desirable determine discussion effect employees equipment established examination experience fact Federal firm funds important income income tax increase individual industry Institute interest Internal investment lease loss machine material ment method operations opinion period position possible practice prepared present principles problems procedures processing production professional profit public accounting purchase question reason received records result rules sample sheet staff standards statements term tion United University write York