Journal of Accountancy, Հատոր 107American Institute of Certified Public Accountants, 1959 |
From inside the book
Արդյունքներ 83–ի 1-ից 3-ը:
Էջ 37
... receiving partner will have no tax basis in the other assets received . The only instance where a loss is recognized upon termination is when the distribution con- sists solely of cash , unrealized receivables or in- ventory items . In ...
... receiving partner will have no tax basis in the other assets received . The only instance where a loss is recognized upon termination is when the distribution con- sists solely of cash , unrealized receivables or in- ventory items . In ...
Էջ 57
... received in one taxable year . This was a partial liberalization of Section 220 ( a ) of the Revenue Act of 1939 , which provided that the personal services had to be rendered over five or more calendar years and that at least 95 per ...
... received in one taxable year . This was a partial liberalization of Section 220 ( a ) of the Revenue Act of 1939 , which provided that the personal services had to be rendered over five or more calendar years and that at least 95 per ...
Էջ 60
... received from a corporation represented long - term compensation for personal services rendered , since he was not paid for those services . The Court held that dividends paid to stockholders could not be considered as compensation ...
... received from a corporation represented long - term compensation for personal services rendered , since he was not paid for those services . The Court held that dividends paid to stockholders could not be considered as compensation ...
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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