The American University Tax Institute Lectures: Papers Presented to the Institutes on Federal Taxes ..., 5. sējumsM. Bender, 1953 |
No grāmatas satura
1.–3. rezultāts no 39.
286. lappuse
... accounting , are not identical with the same terms when met in commer- cial accounting , nevertheless , these methods do not per- mit the taxpayer to disregard the distinction between charges against revenue and capital expenditures ...
... accounting , are not identical with the same terms when met in commer- cial accounting , nevertheless , these methods do not per- mit the taxpayer to disregard the distinction between charges against revenue and capital expenditures ...
434. lappuse
... accounting- To do so would distort the group's net income . For ex- ample , the net income of the group would be distorted if some members of the group used the cash receipts and disbursements method of accounting and others used the ...
... accounting- To do so would distort the group's net income . For ex- ample , the net income of the group would be distorted if some members of the group used the cash receipts and disbursements method of accounting and others used the ...
435. lappuse
... accounting . His proper interest is to insure that the methods of account- ing employed do not distort the group's income , or re- sult in omission of income which is properly reportable . The regulations , therefore , require the use ...
... accounting . His proper interest is to insure that the methods of account- ing employed do not distort the group's income , or re- sult in omission of income which is properly reportable . The regulations , therefore , require the use ...
Saturs
The Washington Headquarters p 5Concen | 7 |
The Organization at the Field Level | 13 |
The Office of Chief Counsel in the Reorganized | 27 |
Autortiesības | |
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The American University Tax Institute Lectures: Papers Presented ..., 1. sējums Fragmentu skats - 1946 |
The American University Tax Institute Lectures: Papers Presented ..., 2. sējums Fragmentu skats - 1949 |
The American University Tax Institute Lectures: Papers Presented ..., 3. sējums Fragmentu skats - 1951 |
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accounting accumulation aff'd affiliated group allocation amended amount annuity Appeals applied assets benefits bona fide Bureau of Internal business purpose capital gain cash cent Chief Counsel Circuit Commissioner common stock consolidated returns contract contributions corporation cost debentures debt decision deduction determined distribution Division earnings employees excess profits tax exemption fact factor family partnerships filed funds gross income held Helvering income tax interest Internal Revenue Code investment lease liability liquidation loss ment net income operating ordinary income paid parent payments pension plan percent poration preferred stock prior problems profit-sharing plan Puerto Rican purchase rates recapitalization received regulations rental reorganization result retirement Revenue Act Rico rule section 102 section 251 separate returns shareholders shares stock dividend stockholders subsidiary supra note Supreme Court surtax tax avoidance Tax Court taxable Taxation taxpayer tion transaction transfer trust United Western Hemisphere