Journal of Accountancy, Հատոր 111American Institute of Certified Public Accountants, 1961 |
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Արդյունքներ 80–ի 1-ից 3-ը:
Էջ 95
... Tax Treat- nent of Capital Gains and Losses , by Seltzer ( 1951 ) ; The Ownership of Tax - Exempt Securities , 1913-1953 , by Lent ( 1955 ) ; Interest As A Source of Personal Income and Tax Revenue , by Seltzer ( 1955 ) ; and The Income - ...
... Tax Treat- nent of Capital Gains and Losses , by Seltzer ( 1951 ) ; The Ownership of Tax - Exempt Securities , 1913-1953 , by Lent ( 1955 ) ; Interest As A Source of Personal Income and Tax Revenue , by Seltzer ( 1955 ) ; and The Income - ...
Էջ 79
... income tax should be where a husband and wife each have substantial income , file a joint income tax return , and the hus- band expects the wife to bear her proper share of the tax . The table below is an illustrative problem dealing ...
... income tax should be where a husband and wife each have substantial income , file a joint income tax return , and the hus- band expects the wife to bear her proper share of the tax . The table below is an illustrative problem dealing ...
Էջ 65
Was “ no material federal income tax effect " taken to be synonymous with " no material accounting effect , " or was the $ 11 million adjustment itself considered immaterial ? 2. Income tax provisions and generally accepted accounting ...
Was “ no material federal income tax effect " taken to be synonymous with " no material accounting effect , " or was the $ 11 million adjustment itself considered immaterial ? 2. Income tax provisions and generally accepted accounting ...
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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