Journal of Accountancy, Հատոր 107American Institute of Certified Public Accountants, 1959 |
From inside the book
Արդյունքներ 52–ի 1-ից 3-ը:
Էջ 39
... dividend . Where the dividend is construc- tive , the market price would probably remain the same but the basis of the stock would be increased by 75 per cent of the dividend . ) This loophole was availed of principally by taxpayers who ...
... dividend . Where the dividend is construc- tive , the market price would probably remain the same but the basis of the stock would be increased by 75 per cent of the dividend . ) This loophole was availed of principally by taxpayers who ...
Էջ 40
... dividend is large enough in relation to the price of the stock and to the possible adverse fluctua- tion in such price to justify taking the risks of a thirty - one - day holding period . Thus , if the capi- tal gain dividend is $ 5 a ...
... dividend is large enough in relation to the price of the stock and to the possible adverse fluctua- tion in such price to justify taking the risks of a thirty - one - day holding period . Thus , if the capi- tal gain dividend is $ 5 a ...
Էջ 74
... Dividend receivable from subsidiary 900 domestic subsidiary To eliminate intercompany accounts receivable and 4,000 Dividend income 900 To set up dividend receivable ; 90 % of $ 1,000 payable ( 6 ) ( 3 ) Dividend payable 900 Sales to ...
... Dividend receivable from subsidiary 900 domestic subsidiary To eliminate intercompany accounts receivable and 4,000 Dividend income 900 To set up dividend receivable ; 90 % of $ 1,000 payable ( 6 ) ( 3 ) Dividend payable 900 Sales to ...
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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