Journal of Accountancy, Հատոր 31American Institute of Certified Public Accountants, 1921 |
From inside the book
Արդյունքներ 35–ի 6-ից 10-ը:
Էջ 126
... meaning of income to include capital , and shall we levy a capital tax under the term of " income tax " ? These are far - reaching questions , and I firmly believe that it is much better policy to stick to an income tax until we ...
... meaning of income to include capital , and shall we levy a capital tax under the term of " income tax " ? These are far - reaching questions , and I firmly believe that it is much better policy to stick to an income tax until we ...
Էջ 138
... meaning of these terms in respect to the type of the deposit , and ( b ) " probable " or " prospective " ores and minerals ( in the correspond- ing sense ) ; that is , ores and minerals that are believed to exist on the basis of good ...
... meaning of these terms in respect to the type of the deposit , and ( b ) " probable " or " prospective " ores and minerals ( in the correspond- ing sense ) ; that is , ores and minerals that are believed to exist on the basis of good ...
Էջ 141
... meaning that the value of a mining plant and equipment may be reduced by depreciation deductions to a sum below the value of the salvage when the property shall have become obsolete or shall have been abandoned for the purpose of mining ...
... meaning that the value of a mining plant and equipment may be reduced by depreciation deductions to a sum below the value of the salvage when the property shall have become obsolete or shall have been abandoned for the purpose of mining ...
Էջ 195
... meaning of the constitution , and , therefore , unconstitutional and void because not apportioned according to repre- sentation , all those sections are necessarily invalid . ” In Eisner v . Macomber , supra - Mr . Justice Pitney ...
... meaning of the constitution , and , therefore , unconstitutional and void because not apportioned according to repre- sentation , all those sections are necessarily invalid . ” In Eisner v . Macomber , supra - Mr . Justice Pitney ...
Էջ 196
... meaning of Sec . 38 , it of course need not be such an income as would have been taxable as such , for at that time ( the sixteenth amendment not hav- ing been as yet ratified ) , income was not taxable as such by congress without ...
... meaning of Sec . 38 , it of course need not be such an income as would have been taxable as such , for at that time ( the sixteenth amendment not hav- ing been as yet ratified ) , income was not taxable as such by congress without ...
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Common terms and phrases
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