Journal of Accountancy, Հատոր 31American Institute of Certified Public Accountants, 1921 |
From inside the book
Արդյունքներ 98–ի 6-ից 10-ը:
Էջ 5
... tax will be more than $ 19,980.00 . ( 2 ) For every one hundred dollars of taxes payable the commis- sion will be ... income tax , 10 % of the balance of $ 12.00 , or .... Total 1.20 $ 9.20 ( 4 ) It follows from ( 2 ) and ( 3 ) that for ...
... tax will be more than $ 19,980.00 . ( 2 ) For every one hundred dollars of taxes payable the commis- sion will be ... income tax , 10 % of the balance of $ 12.00 , or .... Total 1.20 $ 9.20 ( 4 ) It follows from ( 2 ) and ( 3 ) that for ...
Էջ 6
Income tax - 10 % of : Taxable income Less - excess - profits tax ..... $ 17,960.35 Exemption Total federal tax $ 60,400.88 2,000.00 19,960.35 $ 40,440.53 4,044.05 $ 22,004.40 Computation of commission Income before deducting taxes ...
Income tax - 10 % of : Taxable income Less - excess - profits tax ..... $ 17,960.35 Exemption Total federal tax $ 60,400.88 2,000.00 19,960.35 $ 40,440.53 4,044.05 $ 22,004.40 Computation of commission Income before deducting taxes ...
Էջ 7
If only the normal income tax is payable , 20 X 10 X = 100 = 100 2 = 98 100 , Inasmuch as there are many cases in which it is difficult to determine whether the tax is to be calculated under the first or the second bracket , it will be ...
If only the normal income tax is payable , 20 X 10 X = 100 = 100 2 = 98 100 , Inasmuch as there are many cases in which it is difficult to determine whether the tax is to be calculated under the first or the second bracket , it will be ...
Էջ 8
... tax will be : C 100 - C T divided by 5 100 Again applying this test to the hypothetical case discussed in the ... income , viz .... 20,725.00 ( f ) Add the above amount of the tax .. 3,420.00 ( g ) The sum will represent the limit of ...
... tax will be : C 100 - C T divided by 5 100 Again applying this test to the hypothetical case discussed in the ... income , viz .... 20,725.00 ( f ) Add the above amount of the tax .. 3,420.00 ( g ) The sum will represent the limit of ...
Էջ 10
... taxes and commission $ 24,550 . The solution of the alternate case , where the commission is pay- able on the net earnings after applying the normal income tax , but before deducting the excess - profits tax , is equally simple , viz : ...
... taxes and commission $ 24,550 . The solution of the alternate case , where the commission is pay- able on the net earnings after applying the normal income tax , but before deducting the excess - profits tax , is equally simple , viz : ...
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accounts receivable amended American Institute amortization amount applied assets audit balance balance-sheet bank basic date basis Berlin bank bonds bonus bricks capital stock capital surplus cash cent certificates Certified Public Accountants charged claim collector commission computed contemplation of death corporation cost court Debit December 31 decision deduction depletion depreciation determined discount dividends dollars entry equipment examination expense federal home office income tax income-tax Institute of Accountants interest internal revenue inventory invested capital issue JOURNAL OF ACCOUNTANCY kilns labor lease ledger liabilities manufacturing market value ment method mineral October 31 operating paid payable payment period plaintiff plaintiff in error plant preferred stock present profit and loss profits taxes public accountant purchase question received records reserve selling sixteenth amendment sold surplus taxable taxpayer tion transactions treasury treasury stock trust United York