Journal of Accountancy, Հատոր 81American Institute of Certified Public Accountants, 1946 |
From inside the book
Արդյունքներ 89–ի 1-ից 3-ը:
Էջ 180
... adjustment . " Adjustment of Tax Figure to Reflect " Normal " Conditions " ( 2 ) That the adjustment of the tax figure , or the inclusion of a charge in lieu of taxes in or on a parity with operating expenses , results in the in- come ...
... adjustment . " Adjustment of Tax Figure to Reflect " Normal " Conditions " ( 2 ) That the adjustment of the tax figure , or the inclusion of a charge in lieu of taxes in or on a parity with operating expenses , results in the in- come ...
Էջ 184
... adjustment , or if for any reason the refund is not made within the statutory period provided in sec- tion 322 or 124 ( d ) ( 5 ) of the Internal Revenue Code the taxpayer's remedy is the usual claim for credit or refund ( Form 843 ) on ...
... adjustment , or if for any reason the refund is not made within the statutory period provided in sec- tion 322 or 124 ( d ) ( 5 ) of the Internal Revenue Code the taxpayer's remedy is the usual claim for credit or refund ( Form 843 ) on ...
Էջ 403
... adjustment lie , the next step is to obtain the details of items included in the classification for which adjustment is proposed , for each of the base - period , test - period , and taxable years involved . If such investigation does ...
... adjustment lie , the next step is to obtain the details of items included in the classification for which adjustment is proposed , for each of the base - period , test - period , and taxable years involved . If such investigation does ...
Բովանդակություն
Managing Editor | 1 |
A Review of Reviews of Accounting Progress By Thomas H Sanders | 9 |
The Relationship of the Accountant and the Appraiser By Clarence Crocheron | 27 |
41 այլ բաժինները չեն ցուցադրվում
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Common terms and phrases
abnormal accounts receivable adjustment administrative American Institute amortization amount applicable assets audit balance-sheet base-period net income basis Bulletin capital carry-back cash cent certified public accountants charges cial claim Commission committee computed contract corporation cost countants current liabilities December 31 deductions depreciation determined dividends earnings effect emergency facilities employees examination excess-profits tax expenses fact federal filed financial statements fiscal included income statement income taxes industry Institute of Accountants interest Internal Revenue Internal Revenue Code inventory invested issued justments liability losses ment method normal Office operations opinion paid payable payment period postwar practice present problem procedure production profits purchase purposes question reason received records Red Bank refund regulations renegotiation reserves result rule section 722 securities stockholders surplus surtax Tax Court taxable taxpayer tion transactions United wartime York