Journal of Accountancy, Հատոր 28

Գրքի շապիկի երեսը
American Institute of Certified Public Accountants, 1919
 

What people are saying - Write a review

We haven't found any reviews in the usual places.

Այլ խմբագրություններ - View all

Common terms and phrases

Սիրված հատվածներ

Էջ 220 - ... 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; and any offense against the foregoing provision shall be a misdemeanor and be punished by a fine not exceeding $1,000 or by imprisonment not exceeding one year, or both...
Էջ 139 - The amount of all items of gross income shall be included in the gross income for the taxable year in which received by the taxpayer, unless, under methods of accounting permitted under section 41, any such amounts are to be properly accounted for as of a different period.
Էջ 47 - All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered...
Էջ 315 - One of the original members shall be appointed for a term of one year, one for a term of two years, one for a term of three years, one for a term of four years, and one for a term of five years...
Էջ 379 - ... all losses actually sustained within the year and not compensated by insurance or otherwise...
Էջ 379 - ... such net income shall be ascertained by deducting from the gross amount of its income received within the year from business transacted and capital invested within the United States and any of its territories, Alaska and the District of Columbia (first), all the ordinary...
Էջ 221 - ... any income return, 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...
Էջ 381 - Treasury, is hereby authorized to make all needful rules and regulations for the enforcement of the provisions of this Act.
Էջ 377 - That in case a person or persons supplying a contractor with labor or material as provided by the Act of Congress, approved February 24, 1905 (33 Stat.
Էջ 376 - ... in case of any default in the performance of any of the conditions or stipulations of such penal bond.

Բիբլիոգրաֆիական տվյալներ