Journal of Accountancy, Հատորներ 113-114American Institute of Certified Public Accountants, 1962 |
From inside the book
Արդյունքներ 76–ի 1-ից 3-ը:
Էջ 36
... basis of which the taxpayer regularly computes his in- come in keeping his books . Strictly speaking , the true legislative progenitor of this section was Section 116 of the Income Tax Act of 1864. Actually , however , the language ...
... basis of which the taxpayer regularly computes his in- come in keeping his books . Strictly speaking , the true legislative progenitor of this section was Section 116 of the Income Tax Act of 1864. Actually , however , the language ...
Էջ 68
... basis of the property was carried over from the person from whom the taxpayer ac- quired it . " There is no explanation in the statute of the meaning of " other property . " For the purpose of clarity , the two terms should be ...
... basis of the property was carried over from the person from whom the taxpayer ac- quired it . " There is no explanation in the statute of the meaning of " other property . " For the purpose of clarity , the two terms should be ...
Էջ 71
... basis in the stock of $ 6,000 ( one - half of the $ 10,000 on a carryover basis and $ 1,000 by virtue of being included in DNI ) , having received no benefit from the $ 4,000 of basis lost in distribution . Of course , the above ...
... basis in the stock of $ 6,000 ( one - half of the $ 10,000 on a carryover basis and $ 1,000 by virtue of being included in DNI ) , having received no benefit from the $ 4,000 of basis lost in distribution . Of course , the above ...
Բովանդակություն
Fidelity and Surety Bonds | 57 |
The Accountant Looks at His Clients Future | 64 |
Each year subscribers to the PrenticeHall FEDERAL TAX SERVICE receive as a part of their | 73 |
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