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" ... indirect expenses incident to and necessary for the production of the particular article, including in such indirect expenses a reasonable proportion of management expenses, but not including any cost of selling or return on capital, whether by way... "
Reports of the Tax Court of the United States - 71. lappuse
autors: United States. Tax Court
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Income Tax Procedure

Robert Hiester Montgomery - 1920 - 1304 lapas
...supplies entering into or consumed in connection with the product, (b) expenditures for direct labor, (c) indirect expenses incident to and necessary for the...return on capital whether by way of interest or profit. In any industry in which the usual rules for computation of cost of production are inapplicable, costs...
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Taxation of Corporations and Personal Income in New York

Henry Montefiore Powell - 1919 - 708 lapas
...supplies entering into or consumed in connection with the product, (6) expenditures for direct labor, (c) indirect expenses incident to and necessary for the...return on capital whether by way of interest or profit. In any industry in which the usual rules for computation of cost of production are inapplicable, costs...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1048 lapas
...supplies entering into or consumed in connection with the product, (b) expenditures for direct labor, (c) indirect expenses incident to and necessary for the...return on capital whether by way of interest or profit. In any industry in which the usual rules for computation of cost of production are inapplicable, costs...
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Prentice-Hall Tax Service for 1919 (Classic Reprint)

Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 lapas
...supplies entering into or consumed in connection with the product, (b) expenditures for direct labor, (c) indirect expenses incident to and necessary for the...return on capital whether by way of interest or profit. In any industry in which the usual rules for computation of cost of production are inapplicable, costs...
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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 664 lapas
...connection with the product, (b) expenditures for direct labor, (c) indirect expenses, incident to the production of the particular article, including..."return on capital whether by way of interest or profit. In any industry in which the usual rules for computation of cost of production are inapplicable, costs...
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Public Accounting and Auditing...

John F. Sherwood - 1920 - 272 lapas
...supplies entering into or consumed in connection with the product, (b) expenditures for direct labor, (c) indirect expenses incident to and necessary for the...return on capital whether by way of interest or profit. In any industry in which the usual rules for computation of cost of production are inapplicable, costs...
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Regulations 45 Relating to the Income Tax and War Profits and Excess Profits ...

United States. Bureau of Internal Revenue - 1920 - 346 lapas
...entering into or consumed in co:: nection with the product, (6) expenditures for direct labor, (c) indirect expenses incident to and necessary for the...return on capital whether by way of interest or profit. In any industry in which the usual rules for computation of cost of production are inapplicable, costs...
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Comptroller's Regulations Relating to the Income Tax Issued Pursuant to ...

1920 - 188 lapas
...supplies entering into or consumed in connection with the product, (b) expenditures for direct labor, (c) indirect expenses incident to and necessary for the...return on capital whether by way of interest or profit. In any industry in which the usual rules for computation of cost of production are inapplicable, costs...
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Regulations 45 (1920 Ed.) Relating to the Income Tax and War Profits and ...

United States. Internal Revenue Service - 1921 - 348 lapas
...supplies entering into or consumed in connection with the product, (&) expenditures for direct labor, (c) indirect expenses incident to and necessary for the...return on capital whether by way of interest or profit. In any industry in which the usual rules for computation of cost of production are inapplicable, costs...
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Pamphlets, 45-46. sējumi

Irving National Bank, New York - 1921 - 140 lapas
...expenditures for direct labor; (c) indirect expenses incident to and necessary for the production of the article, including in such indirect expenses a reasonable...on capital, whether by way of interest or profit. In any industry in which the usual rules for computation of cost of production are inapplicable, costs...
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