Journal of Accountancy, Հատոր 107American Institute of Certified Public Accountants, 1959 |
From inside the book
Արդյունքներ 67–ի 1-ից 3-ը:
Էջ 35
... contribution to the partnership . Authority for such special treat- ment is expressly contained in Section 704 ( c ) ( 2 ) of the 1954 Code . Allocation of Depreciation , Depletion , and Gain or Loss . As a general rule , in the absence ...
... contribution to the partnership . Authority for such special treat- ment is expressly contained in Section 704 ( c ) ( 2 ) of the 1954 Code . Allocation of Depreciation , Depletion , and Gain or Loss . As a general rule , in the absence ...
Էջ 36
... contributed interest shall be computed as if such undivided interest remained individually owned . This rule will apply only when all the partners have , prior to the date of contribution , an undivided interest in the con- tributed ...
... contributed interest shall be computed as if such undivided interest remained individually owned . This rule will apply only when all the partners have , prior to the date of contribution , an undivided interest in the con- tributed ...
Էջ 54
... contribution can be con- sidered in planning the extent to which items not returning a normal profit above full cost should be retained in the line until replacement can be effected with more profitable items . Sales department uses ...
... contribution can be con- sidered in planning the extent to which items not returning a normal profit above full cost should be retained in the line until replacement can be effected with more profitable items . Sales department uses ...
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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