Journal of Accountancy, Հատոր 31 |
From inside the book
Արդյունքներ 68–ի 6-ից 10-ը:
Էջ 60
A. R. M. 95 REVENUE ACT OF 1917 The committee has had under consideration
the appeal of the M Company , from the action of the income - tax unit in
disallowing for the taxable year 1917 , an item of 50x dollars covering
depreciation on ...
A. R. M. 95 REVENUE ACT OF 1917 The committee has had under consideration
the appeal of the M Company , from the action of the income - tax unit in
disallowing for the taxable year 1917 , an item of 50x dollars covering
depreciation on ...
Էջ 63
The inquiry here presented for consideration is whether an individual taxpayer
engaged in two businesses : ( 1 ) Requiring invested capital and ( 2 ) requiring
no invested capital or not more than a nominal capital , may deduct losses ...
The inquiry here presented for consideration is whether an individual taxpayer
engaged in two businesses : ( 1 ) Requiring invested capital and ( 2 ) requiring
no invested capital or not more than a nominal capital , may deduct losses ...
Էջ 86
A moment's consideration will show that this is no compromise of principle , for ,
as soon as assets in use at March 1 , 1913 , are worn out , only the original cost
of assets will be accepted as a basis for depreciation . The regulations clearly set
...
A moment's consideration will show that this is no compromise of principle , for ,
as soon as assets in use at March 1 , 1913 , are worn out , only the original cost
of assets will be accepted as a basis for depreciation . The regulations clearly set
...
Էջ 89
It may seem that all these legal provisions violate the accounting principles as
above stated , but a little consideration leads one to conclude that whatever
violations may exist result not from any desire to set aside the principles of good ...
It may seem that all these legal provisions violate the accounting principles as
above stated , but a little consideration leads one to conclude that whatever
violations may exist result not from any desire to set aside the principles of good ...
Էջ 97
When , therefore , a public regulation of its prices comes under question the true
value of the property then employed for the purpose of earning a return cannot be
enhanced by a consideration of the errors in management which have been ...
When , therefore , a public regulation of its prices comes under question the true
value of the property then employed for the purpose of earning a return cannot be
enhanced by a consideration of the errors in management which have been ...
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