Journal of Accountancy, Հատոր 31American Institute of Certified Public Accountants, 1921 |
From inside the book
Արդյունքներ 94–ի 6-ից 10-ը:
Էջ 127
... purchase and maturity , or , conversely , the decline of a bond bought at a premium . ( b ) The rise or fall in value of a bond due to a fall or rise in interest rates . ( c ) The rise or fall in the value of a plant due to a general ...
... purchase and maturity , or , conversely , the decline of a bond bought at a premium . ( b ) The rise or fall in value of a bond due to a fall or rise in interest rates . ( c ) The rise or fall in the value of a plant due to a general ...
Էջ 134
... purchase . Where there has been no sale and the fair market value at the basic date is to be used , such value will be determined by the method which a prospective vendor and vendee in the industry would use in arriving at the sale ...
... purchase . Where there has been no sale and the fair market value at the basic date is to be used , such value will be determined by the method which a prospective vendor and vendee in the industry would use in arriving at the sale ...
Էջ 136
... purchase and sale , by which the property passed to an owner in fact as well as in firm other than the vendor . No fictitious or inflated cost or price will be permitted to form the basis of any calculation of a depletion or deprecia ...
... purchase and sale , by which the property passed to an owner in fact as well as in firm other than the vendor . No fictitious or inflated cost or price will be permitted to form the basis of any calculation of a depletion or deprecia ...
Էջ 138
... purchase ( see arts . 202 , 203 , 204 and 222 ) . ( b ) When the value of the property at the basic date has been de- termined , depletion for the taxable year shall be determined by dividing the value remaining for depletion by the ...
... purchase ( see arts . 202 , 203 , 204 and 222 ) . ( b ) When the value of the property at the basic date has been de- termined , depletion for the taxable year shall be determined by dividing the value remaining for depletion by the ...
Էջ 142
... purchased by the taxpayer . This method of valuation is applicable in the cases ( a ) of goods purchased and on hand , ( b ) of basic elements of cost ( materials , labor and burden ) in goods in process of manufacture , and ( c ) of ...
... purchased by the taxpayer . This method of valuation is applicable in the cases ( a ) of goods purchased and on hand , ( b ) of basic elements of cost ( materials , labor and burden ) in goods in process of manufacture , and ( c ) of ...
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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