Journal of Accountancy, Հատոր 107American Institute of Certified Public Accountants, 1959 |
From inside the book
Արդյունքներ 90–ի 1-ից 3-ը:
Էջ 37
... Code requires that where a new property is brought into an aggregation , the tax for any pre- aggregation year in which exploration expendi- tures were incurred and deducted in connection with such property must be recomputed as if the ...
... Code requires that where a new property is brought into an aggregation , the tax for any pre- aggregation year in which exploration expendi- tures were incurred and deducted in connection with such property must be recomputed as if the ...
Էջ 33
... code changes are also discussed . I T IS well known that the 1954 Internal Revenue Code adopted the first detailed and explicit stat- utory provisions concerning the formation , opera- tion , and dissolution of partnerships . In part ...
... code changes are also discussed . I T IS well known that the 1954 Internal Revenue Code adopted the first detailed and explicit stat- utory provisions concerning the formation , opera- tion , and dissolution of partnerships . In part ...
Էջ 51
... [ Code Section 381 ( a ) ] . If the purchase price of the stock is substan- tially less than the total of the tax basis of the underlying assets and the tax benefit which might accrue from an unused net operating loss carry- over , the ...
... [ Code Section 381 ( a ) ] . If the purchase price of the stock is substan- tially less than the total of the tax basis of the underlying assets and the tax benefit which might accrue from an unused net operating loss carry- over , the ...
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accepted accounting principles Accounting Practice accounting principles adding machine adjusted American Institute amount annual applicable assets auditor balance sheet basis bill budget capital cash cent Certified Public Accountants client Code committee computed copy corporation cost CPA examination December 31 deduction depreciation dividend dollars Dun & Bradstreet earnings employees expense experience Federal fees financial statements funds gain income statement income tax individual industry interest internal Internal Revenue Service inventory investment JOURNAL OF ACCOUNTANCY liability loss machine ment method National NCR Paper operations opinion partner partnership payment period practitioner prepared present problems production professional profit punched tape purchase question received records responsibility Revenue Royal McBee Section small business staff standards stockholders tax expense taxable taxpayer tion York