Journal of Accountancy, Հատոր 107American Institute of Certified Public Accountants, 1959 |
From inside the book
Արդյունքներ 85–ի 1-ից 3-ը:
Էջ 40
... assets in such a manner as to reduce the difference between the basis and value of the assets . In D's case his basis in partnership assets would be their fair market value at the date he purchased his interest , provided that the ...
... assets in such a manner as to reduce the difference between the basis and value of the assets . In D's case his basis in partnership assets would be their fair market value at the date he purchased his interest , provided that the ...
Էջ 50
... assets and business are sold there may be the possibility of a double tax on the gain , one tax to the corporation and a second to the stockholder , unless the transaction is properly arranged . Losses on stock are de- ductible but ...
... assets and business are sold there may be the possibility of a double tax on the gain , one tax to the corporation and a second to the stockholder , unless the transaction is properly arranged . Losses on stock are de- ductible but ...
Էջ 53
... asset classification might not serve a more useful purpose . Why does a business have assets ? A business employs assets in order to produce revenues . Some assets are necessarily invested in ( or committed to ) such things as plant and ...
... asset classification might not serve a more useful purpose . Why does a business have assets ? A business employs assets in order to produce revenues . Some assets are necessarily invested in ( or committed to ) such things as plant and ...
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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