Journal of Accountancy, Հատոր 111American Institute of Certified Public Accountants, 1961 |
From inside the book
Արդյունքներ 84–ի 1-ից 3-ը:
Էջ 95
... Income and Tax Revenue , by Seltzer ( 1955 ) ; and The Income - Tax Burden on Stockholders , by Holland [ 1958 ) . Since tax rates are very high even in the lowest income bracket and grad- ate up to an extremely high top rate , anything ...
... Income and Tax Revenue , by Seltzer ( 1955 ) ; and The Income - Tax Burden on Stockholders , by Holland [ 1958 ) . Since tax rates are very high even in the lowest income bracket and grad- ate up to an extremely high top rate , anything ...
Էջ 25
... income of accrual basis taxpayers should recog- nize reserves for deductions and ex- penses properly chargeable to income of the taxable year if there is a reason- able basis for relating the items to in- come of the period and the ...
... income of accrual basis taxpayers should recog- nize reserves for deductions and ex- penses properly chargeable to income of the taxable year if there is a reason- able basis for relating the items to in- come of the period and the ...
Էջ 65
... Income tax provisions and generally accepted accounting principles . One company adjusted cer- tain assets in foreign countries to the U. S. income tax basis by a charge to retained earnings . Depreci- ation and amortization for the ...
... Income tax provisions and generally accepted accounting principles . One company adjusted cer- tain assets in foreign countries to the U. S. income tax basis by a charge to retained earnings . Depreci- ation and amortization for the ...
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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