Journal of Accountancy, Opseg 33

Naslovnica
American Institute of Certified Public Accountants, 1922
 

Odabrane stranice

Ostala izdanja - Prikaži sve

Uobičajeni izrazi i fraze

Popularni odlomci

Stranica 124 - That for the purpose of the tax the value of the net estate shall be determined — (a) In the case of a resident, by deducting from the value of the gross estate...
Stranica 449 - ... reasonably required and actually expended for the support during the settlement of the estate of those dependent upon the decedent, as are allowed by the laws of the jurisdiction, whether within or without the United States, under which the estate is being administered...
Stranica 207 - ... or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income derived from any source whatever.
Stranica 199 - CPA or any other words, letters or figures, to indicate that the person using the same is such certified public accountant.
Stranica 298 - Accept or keep the goods and maintain an action against the seller for damages for the breach of warranty. (c) Refuse to accept the goods, if the property therein has not passed, and maintain an action against the seller for damages for breach of warranty. (d) Rescind the contract to sell or the sale, and refuse to receive the goods, or if the goods have already been received, return them or offer to return them to the seller and recover the price or any part thereof which has been paid.
Stranica 295 - ... or to permit any income return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person except as provided by law; and it shall be unlawful for any person to print or publish in any manner whatever not provided by law any income return or any part thereof or source of income, profits, losses, or expenditures appearing in any income return...
Stranica 295 - American citizens residing or traveling abroad, including persons in military or naval service on duty outside the United States.
Stranica 123 - The income of foreign governments received from investments in the United States in stocks, bonds, or other domestic securities, owned by such foreign governments, or from interest on deposits in banks in the United States of moneys belonging to such foreign governments, or from any other source within the United States...
Stranica 360 - An inventory that can be used under the best accounting practice in a balance sheet showing the financial position of the taxpayer can, as a general rule, be regarded as clearly reflecting his income.
Stranica 122 - ... tax imposed by the revenue act of 1916, the revenue act of 1917, the revenue act of 1918...

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