Journal of Accountancy, 24. sējumsAmerican Institute of Certified Public Accountants, 1917 |
No grāmatas satura
1.–5. rezultāts no 32.
57. lappuse
... country , then upon the amount of net income accruing from business transacted and capital invested within the United States during such year : The plaintiffs contend that the tax is against persons who 57 Income Tax Department.
... country , then upon the amount of net income accruing from business transacted and capital invested within the United States during such year : The plaintiffs contend that the tax is against persons who 57 Income Tax Department.
71. lappuse
... invested instalments . Dicksee The amount that must be invested annually to produce the required sum is ascertained , upon the footing that the income derived from the investment is to be re - invested so that the whole may accumulate ...
... invested instalments . Dicksee The amount that must be invested annually to produce the required sum is ascertained , upon the footing that the income derived from the investment is to be re - invested so that the whole may accumulate ...
76. lappuse
... invested , and also the salaries , etc. " 3rd . " Finally , we may regard this supply price of business ability in command of capital as composed of three elements . The first is the supply price of capital ; the second is the supply ...
... invested , and also the salaries , etc. " 3rd . " Finally , we may regard this supply price of business ability in command of capital as composed of three elements . The first is the supply price of capital ; the second is the supply ...
77. lappuse
... invested capital but simply allocates under the head of supplementary cost all items of expense that are not for material , labor or repairs and maintenance . 3rd . He does not say that the supply price of capital should be charged to ...
... invested capital but simply allocates under the head of supplementary cost all items of expense that are not for material , labor or repairs and maintenance . 3rd . He does not say that the supply price of capital should be charged to ...
82. lappuse
... invested and em- ployed in the trade or business less the average amount of the liabilities incurred in respect to such trade or business . This * provision is subject to certain limitations as to the valuation 82 The Journal of ...
... invested and em- ployed in the trade or business less the average amount of the liabilities incurred in respect to such trade or business . This * provision is subject to certain limitations as to the valuation 82 The Journal of ...
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Accounts payable accounts receivable accrued American Institute amortization amount apply ascertain assets audit auditor balance balance-sheet bank basis board of examiners bonds capital account capital stock cash cashbook cent certificates Certified Public Accountants charged cheques client contract controlling account corporation cost court debit December 31 deducted depreciation discount distribution dividends earnings entries equipment estimated excess profits excess profits tax expenses fact fixed capital goodwill gross income tax Institute of Accountants interest inventory invested issued labor ledger liabilities loss account material ment merchandise method month necessary net income overhead paid partners partnership payment percentage period plant practice premium profit and loss Public Accountants purchase question receiver's receivership record reserve result selling price sinking fund sold statement stockholders subsidiary surplus taxable theory tion Treasury stock trial balance United vouchers
Populāri fragmenti
131. lappuse - ... takes effect, showing a necessity for a survival of such suit, action, or other proceeding to obtain a settlement of the questions involved, allow the same to be maintained by or against...
57. lappuse - Circuit Court of Appeals of the United States, within any circuit wherein such person resides or has his principal place of business, or in the United States Court of Appeals for the District of Columbia, by filing in such court, within sixty days after the entry of such order, a written petition praying that the order of the Commission be modified or set aside in whole or in part.
226. lappuse - Any and all notes, debentures, bonds or other such obligations issued by the corporation shall be exempt both as to principal and Interest from all taxation (except surtaxes, estate, inheritance, and gift taxes) now or hereafter imposed by the United States, by any territory, dependency or possession thereof, or by any state, county, municipality or local taxing authority.
123. lappuse - ... all losses actually sustained within the year and not compensated by insurance or otherwise...
74. lappuse - ... there is hereby appropriated out of the general fund of the state, not otherwise appropriated, the sum of one hundred dollars ($100.00).
57. lappuse - The tax herein imposed shall be computed upon its entire net income accrued within each preceding calendar year ending December thirty-first: Provided, however, That for the year ending December thirty-first, nineteen hundred and thirteen, said tax shall be imposed upon its entire net income accrued within that portion of said year from March first to December thirty-first, both dates inclusive, to be ascertained by taking five-sixths of its entire net income for said calendar year...
393. lappuse - That in the case of a trade or business having no invested capital or not more than a nominal capital there shall be levied, assessed, collected, and paid, in addition to the taxes under existing law and under this act, in lieu of the tax imposed by section...
389. lappuse - ... apply to that portion of such undistributed net income which is actually invested and employed in the business or is retained for employment in the reasonable requirements of the business or is invested in obligations of the United States issued after September 1, 1917.
72. lappuse - Applicants for certificates, before taking the examination must produce evidence satisfactory to the board that they are over twenty-two years of age. of good moral character, a graduate of a high school with a four years...
57. lappuse - Maryland, in such form as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe, setting forth specifically the gross amount of income from all separate sources, and from the total thereof deducting the aggregate items of allowances herein authorized...