Tax series, Volume 11, Issues 2-51978 |
Contents
Accounting Principles Board Statement No 4 Basic | 9 |
Statement of Interest 1 | 309 |
The Relevant Statutes Circumscribes the Com | 319 |
62 other sections not shown
Common terms and phrases
6th Cir accepted accounting principles aircraft amici curiae Appellants Appellees applied Article Attorney bad debt reserve basis best accounting practice brief California Supreme Court cargo clearly reflect income closing inventory Code collateral estoppel Commerce Clause Commissioner Commissioner's Constitution containers Court of Appeals decision deduction determine discretion discrimination district court E. W. Bliss Co Equal Protection excess inventory exemption fact federal government foreign commerce gross receipts tax home port imposition income tax Internal Revenue interstate inventory procedures inventory valuation issue J.S. App Japan jurisdiction Kiewit levied litigation lower court ment method of accounting Montana Supreme Court net realizable value opinion petitioner petitioner's Phillips Chemical prohibited property tax question realizable value reasonable rule scrapped Section 471 statute Supp supra Supremacy Clause tax accounting Tax Court tax imposed taxable income taxation taxpayer Thor tion trade or business Treasury Regulations Treaty vessels