Journal of Accountancy, Հատոր 31American Institute of Certified Public Accountants, 1921 |
From inside the book
Արդյունքներ 98–ի 6-ից 10-ը:
Էջ 45
... taken off the foreign exchange market ; and if in addition to that some means could be found - and I think the means could be found easily among the banking and commercial interests of this country - for the funding into a five - year ...
... taken off the foreign exchange market ; and if in addition to that some means could be found - and I think the means could be found easily among the banking and commercial interests of this country - for the funding into a five - year ...
Էջ 54
... taken by the Profession in relation to the Future Federal Revenue Laws ? Discussion was opened by R. J. Beaman of Cincinnati . It was resolved that the meeting recommend to the institute the creation of a committee with the definite ...
... taken by the Profession in relation to the Future Federal Revenue Laws ? Discussion was opened by R. J. Beaman of Cincinnati . It was resolved that the meeting recommend to the institute the creation of a committee with the definite ...
Էջ 56
... taken the posi- tion that stocks in different companies are essentially different properties , and that a taxable profit is realized if the value of the stock received in exchange is in excess of the cost of the stock so exchanged . The ...
... taken the posi- tion that stocks in different companies are essentially different properties , and that a taxable profit is realized if the value of the stock received in exchange is in excess of the cost of the stock so exchanged . The ...
Էջ 57
... taken out for the sole purpose of using it as security for the loan . A taxpayer is not permitted to deduct the premiums paid on a policy taken out prior to the negotiations for a loan and later assigned to the lender as security for ...
... taken out for the sole purpose of using it as security for the loan . A taxpayer is not permitted to deduct the premiums paid on a policy taken out prior to the negotiations for a loan and later assigned to the lender as security for ...
Էջ 58
... taken at its actual value ; * * No such corporation shall declare or pay any dividend out of capital or which shall reduce the amount of its common capital below the amount stated in the articles of incorporation as the amount of such ...
... taken at its actual value ; * * No such corporation shall declare or pay any dividend out of capital or which shall reduce the amount of its common capital below the amount stated in the articles of incorporation as the amount of such ...
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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