Journal of Accountancy, Հատոր 31American Institute of Certified Public Accountants, 1921 |
From inside the book
Էջ 60
... consideration the appeal of the M Com- pany , from the action of the income - tax unit in disallowing for the taxable year 1917 , an item of 50r dollars covering depreciation on certain patents . In January , 1902 , the M Company , then ...
... consideration the appeal of the M Com- pany , from the action of the income - tax unit in disallowing for the taxable year 1917 , an item of 50r dollars covering depreciation on certain patents . In January , 1902 , the M Company , then ...
Էջ 63
... consideration is whether an individual taxpayer engaged in two businesses : ( 1 ) Requiring invested capital and ( 2 ) requiring no invested capital or not more than a nominal capital , may deduct losses sustained in either from profits ...
... consideration is whether an individual taxpayer engaged in two businesses : ( 1 ) Requiring invested capital and ( 2 ) requiring no invested capital or not more than a nominal capital , may deduct losses sustained in either from profits ...
Էջ 86
... consideration will show that this is no compromise of principle , for , as soon as assets in use at March 1 , 1913 , are worn out , only the original cost of assets will be accepted as a basis for depreciation . The regulations clearly ...
... consideration will show that this is no compromise of principle , for , as soon as assets in use at March 1 , 1913 , are worn out , only the original cost of assets will be accepted as a basis for depreciation . The regulations clearly ...
Էջ 89
... consideration leads one to conclude that whatever violations may exist result not from any desire to set aside the principles of good accounting , but from there business expediency . The author well remembers hearing one of 89 Some ...
... consideration leads one to conclude that whatever violations may exist result not from any desire to set aside the principles of good accounting , but from there business expediency . The author well remembers hearing one of 89 Some ...
Էջ 97
... consideration of the errors in management which have been committed in the past . Following the Knoxville decision , the principal cases since 1909 not only recognize that the depreciation allowance should in- clude accrued as well as ...
... consideration of the errors in management which have been committed in the past . Following the Knoxville decision , the principal cases since 1909 not only recognize that the depreciation allowance should in- clude accrued as well as ...
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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