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Securities -- United States -- Accounting; Financial statements -- Standards -- United States; Corporations -- Taxation -- United States; Income tax -- United States -- Accounting
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In The Matter Of Charges In Lieu Of Taxes: Statement Of The Commission's Opinion Regarding Charges In Lieu Of Income Taxes And Provisions For Income Taxes In The Profit And Loss Statement, United States. Securities And Exchange Commission
In The Matter Of Charges In Lieu Of Taxes: Statement Of The Commission's Opinion Regarding Charges In Lieu Of Income Taxes And Provisions For Income Taxes In The Profit And Loss Statement, United States. Securities And Exchange Commission
Federal Publications
The purpose of this statement is to outline the Commission's views in the matter of so-called "Charges in lieu of income taxes" and of "Provisions for income taxes" which are intentionally in excess of those actually expected to be payable; to give the reasons for that opinion; and to state its views on the points which certain accounting firms have made in connection with the principles discussed herein.