Journal of Accountancy, Հատոր 81American Institute of Certified Public Accountants, 1946 |
From inside the book
Արդյունքներ 72–ի 1-ից 3-ը:
Էջ 132
... securities or real estate or who are not engaged in the business of buying and selling securities or real estate are deductible , under section 23 ( a ) ( 2 ) of the Code , when paid or in- curred during the taxable year for the pro ...
... securities or real estate or who are not engaged in the business of buying and selling securities or real estate are deductible , under section 23 ( a ) ( 2 ) of the Code , when paid or in- curred during the taxable year for the pro ...
Էջ 251
... SECURITIES And Exchange COMMISSION Securities Act of 1933 Release No. 3110 Securities Exchange Act of 1934 Release No. 3770 January 4 , 1946 . Findings and opinion of the Commission in the Mat- ter of Red Bank Oil Company - Stop - order ...
... SECURITIES And Exchange COMMISSION Securities Act of 1933 Release No. 3110 Securities Exchange Act of 1934 Release No. 3770 January 4 , 1946 . Findings and opinion of the Commission in the Mat- ter of Red Bank Oil Company - Stop - order ...
Էջ 515
... securities bought and sold , and the sponsor of the trust receives copies of these advices . Both the trustee and sponsor keep sepa- rate and independent records of cost of securities purchased and proceeds of securities sold , profits ...
... securities bought and sold , and the sponsor of the trust receives copies of these advices . Both the trustee and sponsor keep sepa- rate and independent records of cost of securities purchased and proceeds of securities sold , profits ...
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accounts receivable adjustment administrative American Institute amortization amount applicable assets audit auditor balance-sheet base-period basis Bulletin Bureau capital carry-back cash cent certified public accountants charge Commission committee computed contract corporation cost countants current liabilities December 31 deductions Department depreciation determined dividends earnings effect employee examination excess-profits tax expenses facilities fact federal filed financial statements fiscal fund gross included income statement income taxes industry Institute of Accountants interest Internal Revenue Internal Revenue Code inventory investment issued liability losses ment method net income normal Office operations opinion payable payment period postwar practice prior problem procedure production profits purchase purposes question received records Red Bank refund regulations renegotiable business reserve result rule section 722 securities stockholders surplus surtax Tax Court taxable taxpayer tion transactions wartime York Curb Exchange