Journal of Accountancy, Հատոր 107American Institute of Certified Public Accountants, 1959 |
From inside the book
Արդյունքներ 91–ի 1-ից 3-ը:
Էջ 35
... losses thereon will be treated as capital losses . 3. Losses on " 1244 stock " held by a partnership qualify for the ordinary deduction , but not if the stock was distributed to the partners prior to the loss . Estates , trusts , and ...
... losses thereon will be treated as capital losses . 3. Losses on " 1244 stock " held by a partnership qualify for the ordinary deduction , but not if the stock was distributed to the partners prior to the loss . Estates , trusts , and ...
Էջ 52
... loss will be recognized on the sale of certain of the property . Thus , a twelve - month liquidation may eliminate double taxation , and it may also eliminate deduction of losses . To avoid the latter situation , consideration should be ...
... loss will be recognized on the sale of certain of the property . Thus , a twelve - month liquidation may eliminate double taxation , and it may also eliminate deduction of losses . To avoid the latter situation , consideration should be ...
Էջ 71
... Loss on spoiled goods Work in process - Materials Work in process - Labor ..... Work in process - Overhead Entry No. 4 Spoiled goods Receivable Work in process - Materials Work in process - Labor X Y Con- Company Company solidated Cash ...
... Loss on spoiled goods Work in process - Materials Work in process - Labor ..... Work in process - Overhead Entry No. 4 Spoiled goods Receivable Work in process - Materials Work in process - Labor X Y Con- Company Company solidated Cash ...
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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