Journal of Accountancy, Հատոր 80

78th Congress administrative American Institute amortization amount applicable assets Atty audit base period basis Board bonds Bulletin capital cash cent Certified Public Accountant charges Commissioner committee computing Contract Settlement contracting agency contractor corporation cost December 31 decision deduction depreciation determined dividend earnings and profits examination excess-profits tax expenses experience Federal firm funds included income statement industry Institute of Accountants interest Internal Revenue Internal Revenue Code inventory issued Journal of Accountancy lend-lease liability loss ment method Montana Power Company net income operations payment payroll postwar practice prior problems procedure production purchase purposes question records recovery refund Regulations REMINGTON RAND renegotiation result rule section 115 statute subcontractors surplus Tax Court taxable taxation taxpayer termination claims tion Treasury United WAR BONDS York