Journal of Accountancy, Հատոր 31American Institute of Certified Public Accountants, 1921 |
From inside the book
Էջ 63
... prior committee recommendation it was held that a member of a banking firm was subject to excess - profits taxes on certain commissions re- ceived in 1917 from the sale of certain coal properties which were owned by a corporation of ...
... prior committee recommendation it was held that a member of a banking firm was subject to excess - profits taxes on certain commissions re- ceived in 1917 from the sale of certain coal properties which were owned by a corporation of ...
Էջ 86
... prior to March 1 , 1913 , the capital sum to be re- placed is the fair market value of the property as of that date . " A moment's consideration will show that this is no compromise of principle , for , as soon as assets in use at March ...
... prior to March 1 , 1913 , the capital sum to be re- placed is the fair market value of the property as of that date . " A moment's consideration will show that this is no compromise of principle , for , as soon as assets in use at March ...
Էջ 104
... prior to the congress of public accountants held in St. Louis in 1904 a federation of the several state societies of public accountants was formed . There were now in existence two organized bodies of professional accountants , whose ...
... prior to the congress of public accountants held in St. Louis in 1904 a federation of the several state societies of public accountants was formed . There were now in existence two organized bodies of professional accountants , whose ...
Էջ 121
... 1919 , and is still in force . The 31⁄2s may still be converted into long term bonds of higher rate subsequent to the 5th loan it issued prior to the termination of the war . 121 Summary of Tax Exemptions - Liberty Bonds.
... 1919 , and is still in force . The 31⁄2s may still be converted into long term bonds of higher rate subsequent to the 5th loan it issued prior to the termination of the war . 121 Summary of Tax Exemptions - Liberty Bonds.
Էջ 133
... prior to the publi- cation of the opinion of the attorney_general and claimed deductions on account of contributions to the Red Cross and other recognized war or- ganizations , corporations which filed their returns and claimed such ...
... prior to the publi- cation of the opinion of the attorney_general and claimed deductions on account of contributions to the Red Cross and other recognized war or- ganizations , corporations which filed their returns and claimed such ...
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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