Journal of Accountancy, Հատոր 81American Institute of Certified Public Accountants, 1946 |
From inside the book
Արդյունքներ 87–ի 1-ից 3-ը:
Էջ 229
... earnings due to section 722 ( b ) ( 4 ) must then be ascertained ; and the two combined in an " appropriate manner ... earnings to be used as the constructive base - period average earnings . The Bulletin says that the use of post - 1939 ...
... earnings due to section 722 ( b ) ( 4 ) must then be ascertained ; and the two combined in an " appropriate manner ... earnings to be used as the constructive base - period average earnings . The Bulletin says that the use of post - 1939 ...
Էջ 263
... earnings and earnings during an excess- profits tax period . " The Bureau apparently has in- terpreted this to mean that it is necessary to es- tablish what the arithmetical average of the tax- payer's base - period earnings would have ...
... earnings and earnings during an excess- profits tax period . " The Bureau apparently has in- terpreted this to mean that it is necessary to es- tablish what the arithmetical average of the tax- payer's base - period earnings would have ...
Էջ 317
... earnings or there is a disposition of the intangible asset or assets . 10. No exact criteria can be prescribed for constructive - average base - period net income of taxpayers falling under section 722 ( c ) . It may involve among ...
... earnings or there is a disposition of the intangible asset or assets . 10. No exact criteria can be prescribed for constructive - average base - period net income of taxpayers falling under section 722 ( c ) . It may involve among ...
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