Journal of Accountancy, Հատոր 31American Institute of Certified Public Accountants, 1921 |
From inside the book
Արդյունքներ 50–ի 6-ից 10-ը:
Էջ 173
... trusts whether as dis- tributed or distributable shares . Care should be taken to include interest from investments upon which the investment tax ( sec . 331 - tax law ) has been paid since May 14 , 1919. In addition it must be ...
... trusts whether as dis- tributed or distributable shares . Care should be taken to include interest from investments upon which the investment tax ( sec . 331 - tax law ) has been paid since May 14 , 1919. In addition it must be ...
Էջ 194
... dealer or trader in such property so as to justify an excise tax upon his business . In support of this , reference is made to the decision of the supreme court in Pollock v . Farmer's Loan & Trust Co. 194 The Journal of Accountancy.
... dealer or trader in such property so as to justify an excise tax upon his business . In support of this , reference is made to the decision of the supreme court in Pollock v . Farmer's Loan & Trust Co. 194 The Journal of Accountancy.
Էջ 195
court in Pollock v . Farmer's Loan & Trust Co. , 158 U. S. 601. The con- clusion stated by Chief Justice Fuller , on page 637 , is as follows : " Taxes on personal property , or on the income of personal prop- erty , are likewise direct ...
court in Pollock v . Farmer's Loan & Trust Co. , 158 U. S. 601. The con- clusion stated by Chief Justice Fuller , on page 637 , is as follows : " Taxes on personal property , or on the income of personal prop- erty , are likewise direct ...
Էջ 197
... trust are not income , but are principal , -exactly as the securities were before they were sold , and that where a tenant for life is entitled to the entire net income of a fund , and the trustee realizes an ad- vance in value by the ...
... trust are not income , but are principal , -exactly as the securities were before they were sold , and that where a tenant for life is entitled to the entire net income of a fund , and the trustee realizes an ad- vance in value by the ...
Էջ 198
... trust . ( Sec . 2 ( b ) . ) In order to show the conclusions reached by the courts it will suffice to quote from only one of the cases to which reference is made supra . In Parker v . Johnson , 37 N. J. Eq . 366 , the court said : " The ...
... trust . ( Sec . 2 ( b ) . ) In order to show the conclusions reached by the courts it will suffice to quote from only one of the cases to which reference is made supra . In Parker v . Johnson , 37 N. J. Eq . 366 , the court said : " The ...
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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