Journal of Accountancy, Հատոր 85American Institute of Certified Public Accountants, 1948 |
From inside the book
Արդյունքներ 82–ի 1-ից 3-ը:
Էջ 67
... corporation and then to sell , is there any sound reason for taxing the corporation as if it had sold its prop- erty ? It did not do so in fact . Perhaps the individuals who were the stockholders could have acted for the corporation ...
... corporation and then to sell , is there any sound reason for taxing the corporation as if it had sold its prop- erty ? It did not do so in fact . Perhaps the individuals who were the stockholders could have acted for the corporation ...
Էջ 385
... corporation , the family is treated as a unit . All members of the family , irre- spective of the number , are counted as one individual or stockholder . Therefore , in addition to meeting the income require- ment , five or less ...
... corporation , the family is treated as a unit . All members of the family , irre- spective of the number , are counted as one individual or stockholder . Therefore , in addition to meeting the income require- ment , five or less ...
Էջ 11
... corporation of all or a part of its assets to another corporation if immedi- ately after the transfer the transferor or its shareholders or both are in control of the corporation to which the assets are trans- ferred . Two factual ...
... corporation of all or a part of its assets to another corporation if immedi- ately after the transfer the transferor or its shareholders or both are in control of the corporation to which the assets are trans- ferred . Two factual ...
Բովանդակություն
Closing and Compromise AgreementsEffective | 31 |
LESLIE MILLS | 156 |
Name | 187 |
Հեղինակային իրավունք | |
4 այլ բաժինները չեն ցուցադրվում
Այլ խմբագրություններ - View all
Common terms and phrases
accounting procedure accounts receivable adjustment administration advertisers kindly mention American Institute amount applicable audit working papers Auditing Procedure balance-sheet bank basis Bulletin Bureau capital cash cent certified public accountants charges Chicago clients committee Company corporation cost accounting countants deduction depreciation dividends earnings employees examination federal filed financial statements firm fiscal fixed assets Form W-2 funds included income statement income tax income-tax Institute of Accountants interest internal auditor inventory investment Journal of Accountancy liability LIFO loss machine Manufacturing marital deduction ment mention THE JOURNAL method net income operations opinion partner partnership payroll period practice present problem production profession profit purchase question records Remington Rand reports reserves result stockholders surplus Tax Court taxable taxation taxpayer tion writing to advertisers York