Journal of Accountancy, Հատոր 31American Institute of Certified Public Accountants, 1921 |
From inside the book
Արդյունքներ 61–ի 6-ից 10-ը:
Էջ 62
... transactions entered into for profit , but which are isolated , incidental , or so infrequent as not to constitute an occupation , and ( b ) the income from property arising merely from its ownership , including interest , rent , and ...
... transactions entered into for profit , but which are isolated , incidental , or so infrequent as not to constitute an occupation , and ( b ) the income from property arising merely from its ownership , including interest , rent , and ...
Էջ 63
... transaction which was made possible through his banking connections and through his ownership of stock in the coal company . Had the amount re- ceived been profits on the sale of something which the individual member of the banking firm ...
... transaction which was made possible through his banking connections and through his ownership of stock in the coal company . Had the amount re- ceived been profits on the sale of something which the individual member of the banking firm ...
Էջ 128
... transactions have taken place , and hundreds of millions of taxes have been paid under a law taxing profits on the sale of capital assets , and allowing losses on such sales as a deduction from taxable income , the supreme court shall ...
... transactions have taken place , and hundreds of millions of taxes have been paid under a law taxing profits on the sale of capital assets , and allowing losses on such sales as a deduction from taxable income , the supreme court shall ...
Էջ 142
... transactions in reasonable volume entered into in good faith , or compensation paid for cancellation of contracts for pur- chase commitments . Where , owing to abnormal conditions , the taxpayer has regularly sold such merchandise at ...
... transactions in reasonable volume entered into in good faith , or compensation paid for cancellation of contracts for pur- chase commitments . Where , owing to abnormal conditions , the taxpayer has regularly sold such merchandise at ...
Էջ 143
... transactions are profits derived from business carried on within the United States and the gross income from such business is income from sources within the United States . 5. In the case of a partnership organized abroad , one of whose ...
... transactions are profits derived from business carried on within the United States and the gross income from such business is income from sources within the United States . 5. In the case of a partnership organized abroad , one of whose ...
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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