Journal of Accountancy, Հատոր 85American Institute of Certified Public Accountants, 1948 |
From inside the book
Արդյունքներ 81–ի 1-ից 3-ը:
Էջ 158
... result in rendering the power subject to estate tax , if in all other respects it were properly limited . One may well ask why the creator of the power was excluded in the first place . The person whose estate is involved under section ...
... result in rendering the power subject to estate tax , if in all other respects it were properly limited . One may well ask why the creator of the power was excluded in the first place . The person whose estate is involved under section ...
Էջ 341
... result in taxable income . However , it is arguable that even though gain or loss be recognized on the original transfer , the recovery after a retransfer is within the result of the refusal to permit the parent to spirit of section 22 ...
... result in taxable income . However , it is arguable that even though gain or loss be recognized on the original transfer , the recovery after a retransfer is within the result of the refusal to permit the parent to spirit of section 22 ...
Էջ 342
... result from normal circumstances . When a reconstruction of base period in- come has properly reflected the postula- tion of normal conditions and the elimina- tion of abnormal conditions the resulting average is a fair standard of ...
... result from normal circumstances . When a reconstruction of base period in- come has properly reflected the postula- tion of normal conditions and the elimina- tion of abnormal conditions the resulting average is a fair standard of ...
Բովանդակություն
Closing and Compromise AgreementsEffective | 31 |
LESLIE MILLS | 156 |
Name | 187 |
Հեղինակային իրավունք | |
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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