Journal of Accountancy, Հատոր 80American Institute of Certified Public Accountants, 1945 |
From inside the book
Արդյունքներ 67–ի 1-ից 3-ը:
Էջ 35
... base period or the period of normal earnings lies wholly or partly outside the span of the base years . 6. That taxpayer has established a fair and just amount of average constructive base- period earnings which can be considered normal ...
... base period or the period of normal earnings lies wholly or partly outside the span of the base years . 6. That taxpayer has established a fair and just amount of average constructive base- period earnings which can be considered normal ...
Էջ 40
... base - period sales of taxpayer to actual base - period sales of industry ( or the representative segment as the case may be ) and multiply the constructive sales determined in ( e ) by that ratio . This gives you taxpayer's constructive ...
... base - period sales of taxpayer to actual base - period sales of industry ( or the representative segment as the case may be ) and multiply the constructive sales determined in ( e ) by that ratio . This gives you taxpayer's constructive ...
Էջ 127
... base period on the basis of the steps outlined for the extended period . Example : The base period illustrated in the Bulletin comprised 1 high- profits year in which profits were 196 % of profits in adjacent “ stand- ard " years and 3 ...
... base period on the basis of the steps outlined for the extended period . Example : The base period illustrated in the Bulletin comprised 1 high- profits year in which profits were 196 % of profits in adjacent “ stand- ard " years and 3 ...
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accepted administrative advertisers agency allowed American amount Answer applicable assets audit base basis Board bonds capital cash charges claims committee complete considered contract contractor corporation cost course Court decision deduction Department determined distribution dividend earnings and profits effect established examination expenses experience fact Federal firm give important included income increase industry Institute interest Internal Internal Revenue Code inventory issued Journal of Accountancy loss ment method operations opinion paid payment payroll period position practice prepared present principles problems procedures production profession public accounting purchase question rates reasonable received records reference regulations representative respect result rule securities settlement standard statement surplus Tax Court taxable taxpayer termination tion United writing York