The American University Tax Institute Lectures: Papers Presented to the Institutes on Federal Taxes ..., 3. sējumsM. Bender, 1951 |
No grāmatas satura
1.–3. rezultāts no 49.
3. lappuse
... accounting that accounting concepts are thoroughly adjusted to the present period . One of the principal objectives of accounting is measurement of income , and in this field it is foremost . Tax legislators and administrators , in ...
... accounting that accounting concepts are thoroughly adjusted to the present period . One of the principal objectives of accounting is measurement of income , and in this field it is foremost . Tax legislators and administrators , in ...
9. lappuse
... accounting and proper measurement of income . However , in this general field of deprecia- tion there has been noticeable movement to permit ac- celerated depreciation much along the lines of that al- lowed under certificates of ...
... accounting and proper measurement of income . However , in this general field of deprecia- tion there has been noticeable movement to permit ac- celerated depreciation much along the lines of that al- lowed under certificates of ...
10. lappuse
... accounting principles would not indicate a penalty for the privilege of filing a consolidated return . Carry Over Loss . Certainly there is no magic to the period of two years , and good accounting practice would require that the future ...
... accounting principles would not indicate a penalty for the privilege of filing a consolidated return . Carry Over Loss . Certainly there is no magic to the period of two years , and good accounting practice would require that the future ...
Saturs
Specific Problems | 13 |
TIONS | 29 |
Taxation of Corporate Distributions | 49 |
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 ..., 5. sējums Fragmentu skats - 1953 |
The American University Tax Institute Lectures: Papers Presented ..., 2. sējums Fragmentu skats - 1949 |
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accumulated agent allowed amended amount Appeals apply assets bank basis Bureau cancellation capital carried cash charge Code Comm'r Commissioner Committee Company complete computing considered contract corporation death decision deduction defendant determining discussion distribution dividend earnings and profits earnings or profits effect employee evidence excess exchange existing extent fact filing fraud gain Government held Helvering holding included income increase intent interest Internal Revenue Internal Revenue Code involved later liquidation loss March means ment method operating paid partial party payment period possible preferred present prior problems proof provisions purchaser question realized reason received reduced Regulations reorganization reported result Revenue Act rule Section securities share shareholders situation statute stockholders substantial supra surplus Tax Court tax-free taxable taxpayer term tion transaction transfer treated trust United