Journal of Accountancy, Հատոր 107American Institute of Certified Public Accountants, 1959 |
From inside the book
Արդյունքներ 75–ի 1-ից 3-ը:
Էջ 34
... deduction will be eliminated by this amendment to the Code . Under this new section the taxpayer's loss on the " 1244 stock " can be taken as an ordinary deduction which will " ... be treated as attribut- able to a trade or business of ...
... deduction will be eliminated by this amendment to the Code . Under this new section the taxpayer's loss on the " 1244 stock " can be taken as an ordinary deduction which will " ... be treated as attribut- able to a trade or business of ...
Էջ 40
... deduction for the amount of the dividend which had to be paid to the lender of the stock delivered on the short sale . A corrective has been administered by denying the dividend - received deduction where the stock has been held less ...
... deduction for the amount of the dividend which had to be paid to the lender of the stock delivered on the short sale . A corrective has been administered by denying the dividend - received deduction where the stock has been held less ...
Էջ 80
... deduction for the full fair market value without any adjustment where the expenses of raising the produced property were incurred in prior years . Where the cash - basis farmer does not inventory his produce and livestock , he has no ...
... deduction for the full fair market value without any adjustment where the expenses of raising the produced property were incurred in prior years . Where the cash - basis farmer does not inventory his produce and livestock , he has no ...
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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