Accounting Principles Underlying Federal Income Taxes: 1924A. W. Shaw Company, 1924 - 489 lappuses |
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1.–5. rezultāts no 100.
16. lappuse
... cost should the stock be sold ; and that distributions of earnings or increases in value prior to March 1 , 1913 , should be considered only in connection with the reduction of the loss arising from subse- quent sales of the stock . 4 ...
... cost should the stock be sold ; and that distributions of earnings or increases in value prior to March 1 , 1913 , should be considered only in connection with the reduction of the loss arising from subse- quent sales of the stock . 4 ...
32. lappuse
... Costs of defending or improving title to property are additions to the cost of the property itself ( Art . 142 and 293 ) . Developmental expenses , rents in excess of accrued royal- ties and all other expenditures on a mine before ...
... Costs of defending or improving title to property are additions to the cost of the property itself ( Art . 142 and 293 ) . Developmental expenses , rents in excess of accrued royal- ties and all other expenditures on a mine before ...
33. lappuse
... cost of tearing the building down would have been a capital expenditure ( Art . 142 ) , just as altera- tions on a new factory building purchased outright , even though not increasing the value of the building , were capital expendi ...
... cost of tearing the building down would have been a capital expenditure ( Art . 142 ) , just as altera- tions on a new factory building purchased outright , even though not increasing the value of the building , were capital expendi ...
34. lappuse
... cost of the asset replaced must be charged against the reserve while the cost of the new asset is capitalized . Perhaps no set of books exists in which all accounts are handled on a strictly accrual basis . Small items will inva- riably ...
... cost of the asset replaced must be charged against the reserve while the cost of the new asset is capitalized . Perhaps no set of books exists in which all accounts are handled on a strictly accrual basis . Small items will inva- riably ...
43. lappuse
... cost or March 1 , 1913 , value and may be summarized as follows : Ascertain cost , March 1 , 1913 , value , and selling price ; subtract from the selling price that one of the three values which falls in amount between the other two ...
... cost or March 1 , 1913 , value and may be summarized as follows : Ascertain cost , March 1 , 1913 , value , and selling price ; subtract from the selling price that one of the three values which falls in amount between the other two ...
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accrued acquired additional allowed amortization amount applied assessed assets bad debts balance bank basis beneficiary calendar capital stock centum claim collector Commissioner computed cost December 31 depletion distributed earnings employees excess profits tax exchange exempt expenses fair market fair value Federal filed fiscal foreign corporation fund gross income held included income exceeds income tax individual instalment intangibles interest paid inventory invested capital January lease liability Liberty Bonds Loan market value ment Municipal Bonds net income exceeds normal tax Number organization par value partnership payable payment period personal service corporation poration portion preferred stock premiums purchased received refund regulations reorganization Reserve for Depreciation Revenue Act rule salary securities shares sold stock dividend stockholders subdivision surplus surtax tax imposed tax return tax-free taxable income taxable profit taxes paid taxpayer thereof tion trust United
Populāri fragmenti
58. lappuse - If the property was acquired by gift after December 31, 1920, the basis shall be the same as it would be in the hands of the donor or the last preceding owner by whom it was not acquired by gift...
414. lappuse - March 1, 1913; such reasonable allowance in all the above cases to be made under rules and regulations to be prescribed by the Commissioner, with the approval of the Secretary. In the case of leases the deductions allowed by this paragraph shall be equitably apportioned between the lessor and lessee...
443. lappuse - That corporations which are affiliated within the meaning of this section may, for any taxable year beginning on or after January 1, 1922, make separate returns or, under regulations prescribed by the Commissioner with the approval of the Secretary, make a consolidated return of net income for the purpose of this title, in which case the taxes thereunder shall be computed and determined upon the basis of such return.
422. lappuse - That the tax imposed by sections 2 10 and 211 shall apply to the income of estates or of any kind of property held in trust...
446. lappuse - ... (B) from a foreign corporation unless less than 50 per centum of the gross income of such foreign corporation for the three-year period ending with the close of its taxable year preceding the declaration of such dividends (or for such part of such period as the corporation has been in existence) was derived from sources within the United States...
392. lappuse - fiscal year" means an accounting period of twelve months ending on the last day of any month other than December. The term "taxable year...
461. lappuse - ... possession of the United States; and ***** (3) If, in the case of such citizen, 50 per centum or more of his gross income (computed without the benefit of this section) for such period or such part thereof was derived from the active conduct of a trade or business within a possession of the United States either on his own account or as an employee or agent of another.
427. lappuse - States, the amount of any such taxes paid or accrued during the taxable year to any possession of the United States; and (3) ALIEN RESIDENT OF UNITED STATES. — In the case of an alien resident of the United States, the amount of any such taxes paid or accrued during the taxable year...
474. lappuse - The net income shall be computed upon the basis of the taxpayer's annual accounting period (fiscal year or calendar year, as the case may be) in accordance with the method of accounting regularly employed in keeping the books of such taxpayer...
412. lappuse - All Interest paid or accrued within the taxable year on Indebtedness, except on Indebtedness Incurred or continued to purchase or carry obligations (other than obligations of the United States Issued after September 24. 1917, and originally subscribed for by the taxpayer) the Interest upon which Is wholly exempt from the taxes Imposed by this chapter.