Journal of Accountancy, Հատոր 31American Institute of Certified Public Accountants, 1921 |
From inside the book
Արդյունքներ 34–ի 6-ից 10-ը:
Էջ 197
... plaintiff for the year in which bonds were sold . The answer which should be given to this question does not , in our judgment , admit of any doubt . The advance in the value of property during a series of years can , in no just sense ...
... plaintiff for the year in which bonds were sold . The answer which should be given to this question does not , in our judgment , admit of any doubt . The advance in the value of property during a series of years can , in no just sense ...
Էջ 199
... plaintiff possessed no resources other than the bonds which he sold , prior to the sale his capital would have been their then entire value . The increase since March 1 , 1913 , was capital increase . To collect the tax on this increase ...
... plaintiff possessed no resources other than the bonds which he sold , prior to the sale his capital would have been their then entire value . The increase since March 1 , 1913 , was capital increase . To collect the tax on this increase ...
Էջ 200
... plaintiff to recover of the defendant $ 17,756.79 , together with interest on the same from July 19 , 1918 , together with costs of suit . Ordered accordingly . ( T. D. 3115 , January 12 , 1921 ) Treasury certificates of indebtedness ...
... plaintiff to recover of the defendant $ 17,756.79 , together with interest on the same from July 19 , 1918 , together with costs of suit . Ordered accordingly . ( T. D. 3115 , January 12 , 1921 ) Treasury certificates of indebtedness ...
Էջ 203
... plaintiff in error , v . Emanuel J. Doyle , collector internal revenue , defendant in error ERROR to the district court of the United States for the western district of Michigan Submitted June 11 , 1920. Decided December 10 , 1920 ...
... plaintiff in error , v . Emanuel J. Doyle , collector internal revenue , defendant in error ERROR to the district court of the United States for the western district of Michigan Submitted June 11 , 1920. Decided December 10 , 1920 ...
Էջ 205
... plaintiff's suggestion ) would be judicially found to be made in contemplation of death under the legal defini- tion applicable thereto , and without the aid of the two years ' prima facie provision . The considerations which we have ...
... plaintiff's suggestion ) would be judicially found to be made in contemplation of death under the legal defini- tion applicable thereto , and without the aid of the two years ' prima facie provision . The considerations which we have ...
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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