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Full-Text Articles in Taxation

Administrative Audit Procedures For A Cost-Plus-A-Fixed-Fee Supply Contracts, United States. War Department Jan 1945

Administrative Audit Procedures For A Cost-Plus-A-Fixed-Fee Supply Contracts, United States. War Department

Federal Publications

No abstract provided.


Securities And Exchange Commission Today Made Public The Following Information Concerning Private Proceedings Involving A Certified Public Accountant., United States. Securities And Exchange Commission Jan 1945

Securities And Exchange Commission Today Made Public The Following Information Concerning Private Proceedings Involving A Certified Public Accountant., United States. Securities And Exchange Commission

Federal Publications

The Securities and Exchange Commission today made' public the following information concerning private proceedings involving a certified public accountant. The accountant in question had certified the financial statements of a registered broker-dealer filed as part of a report pursuant to the requirements of Rule X-17A-5, adopted under Section 17 (a) of the Securities Exchange Act of 1934. The proceedings were instituted to determine whether, pursuant to Rule II (e) of the Commission's Rules of Practice, the accountant in question should be temporarily or permanently denied the privilege of practicing before the 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 Jan 1945

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.


Securities And Exchange Commission Today Made Public An Opinion Of Its Chief Accountant In Its Accounting Series Discussing Certain Problems As To The Presentation In Financial Statements Of Federal Income And Excess Profits Taxes, United States. Securities And Exchange Commission, William W. Werntz Jan 1945

Securities And Exchange Commission Today Made Public An Opinion Of Its Chief Accountant In Its Accounting Series Discussing Certain Problems As To The Presentation In Financial Statements Of Federal Income And Excess Profits Taxes, United States. Securities And Exchange Commission, William W. Werntz

Federal Publications

The Securities and Exchange Commission today made public an opinion of its Chief Accountant in its Accounting Series discussing certain problems as to the presentation in financial statements of Federal income and excess profits taxes in cases where a company for which individual statements are filed pays its tax as a member of a consolidated group of companies.


Securities And Exchange Commission Today Made Public An Opinion Of Its Chief Accountant In Its Accounting Series Discussing The Propriety Of Writing Down Goodwill By Means Of Charges To Capital Surplus, United States. Securities And Exchange Commission, William W. Werntz Jan 1945

Securities And Exchange Commission Today Made Public An Opinion Of Its Chief Accountant In Its Accounting Series Discussing The Propriety Of Writing Down Goodwill By Means Of Charges To Capital Surplus, United States. Securities And Exchange Commission, William W. Werntz

Federal Publications

The Securities and Exchange Commission today made public an opinion of its Chief Accountant in its Accounting Series discussing the propriety of writing down goodwill by means of charges to capital surplus.