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Articles 13681 - 13710 of 17237

Full-Text Articles in Business

Public School Costs - An Accounting Primer For Taxpayers, American Institute Of Certified Public Accountants. Committee On Public School Accounting Jan 1963

Public School Costs - An Accounting Primer For Taxpayers, American Institute Of Certified Public Accountants. Committee On Public School Accounting

Guides, Handbooks and Manuals

No abstract provided.


Role Of The Practice Review Committee; Practice Review;, American Institute Of Certified Public Accountants. Committee On Practice Review Jan 1963

Role Of The Practice Review Committee; Practice Review;, American Institute Of Certified Public Accountants. Committee On Practice Review

Guides, Handbooks and Manuals

No abstract provided.


Public School Costs; An Accounting Primer For School Board Members And Taxpayers, American Institute Of Certified Public Accountants. Committee On Public School Accounting Jan 1963

Public School Costs; An Accounting Primer For School Board Members And Taxpayers, American Institute Of Certified Public Accountants. Committee On Public School Accounting

Guides, Handbooks and Manuals

No abstract provided.


Accounting For The Investment Credit, United States. Securities And Exchange Commission Jan 1963

Accounting For The Investment Credit, United States. Securities And Exchange Commission

Federal Publications

In view of the extensive public discussion of the accounting for the investment credit provided in the Revenue Act of 1962 and the fact that the Accounting Principles Board of the American Institute of Certified Public Accountants has concluded that the investment credit should be reflected in income over the productive life of acquired property, 1/ the Securities and Exchange Commission deems it appropriate to respond to inquiries with respect to the application of the Commission's accounting and disclosure requirements to this matter.


In The Matter Of Harmon R. Stone: File No. 4-114: Rule 2(E), Rules Of Practice: Findings And Opinion Of The Commission, United States. Securities And Exchange Commission Jan 1963

In The Matter Of Harmon R. Stone: File No. 4-114: Rule 2(E), Rules Of Practice: Findings And Opinion Of The Commission, United States. Securities And Exchange Commission

Federal Publications

Where accountant, who certified financial reports of registered broker-dealer filed with Commission, failed to perform various auditing procedures specified in Commission's Minimum Audit Requirements for such reports and failed to comply with generally accepted auditing standards in that he did not properly obtain confirmations of customers' accounts and closed accounts and did not properly balance securities positions or verify securities in transfer, and where he certified financial statement of a mutual fund for periods when company of which he was a principal stockholder and co-manager made loans collateralized by securities to salesmen and customers of broker-dealer which was principal underwriter …


Maintenance Of Records Of Transactions By Broker-Dealers As Underwriters Of Investment Company Shares, United States. Securities And Exchange Commission Jan 1963

Maintenance Of Records Of Transactions By Broker-Dealers As Underwriters Of Investment Company Shares, United States. Securities And Exchange Commission

Federal Publications

It has come to the attention of the Commission that some broker-dealers who act as underwriters of investment company shares do not record on their books and records transactions arising from the sale and redemption by them of such shares. Such transactions should be recorded in a separate account for each customer including each investment company and each broker-dealer distributing or redeeming such shares. Such transactions may not properly be recorded in the fail records in lieu of maintaining separate accounts for each customer as the customary arrangement that payment shall be against delivery on a traditional settlement date is …


Uniform Certified Public Accountant Examinations, May 1960 To November 1962; Uniform Cpa Examination Questions, May 1960 To November 1962, American Institute Of Certified Public Accountants. Board Of Examiners Jan 1963

Uniform Certified Public Accountant Examinations, May 1960 To November 1962; Uniform Cpa Examination Questions, May 1960 To November 1962, American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.


Unofficial Answers To The Uniform Certified Public Accountants Examination, May 1960 To November 1962, Edward S. Lynn, American Institute Of Certified Public Accountants Jan 1963

Unofficial Answers To The Uniform Certified Public Accountants Examination, May 1960 To November 1962, Edward S. Lynn, American Institute Of Certified Public Accountants

Examinations and Study

No abstract provided.


States With Regulatory Public Accounting Laws, American Institute Of Certified Public Accountants (Aicpa) Jan 1963

States With Regulatory Public Accounting Laws, American Institute Of Certified Public Accountants (Aicpa)

Examinations and Study

No abstract provided.


Milestones And Memories : A History Of American Society Of Women Accountants 1938 - 1962, Harriette Ann Hill, American Society Of Women Accountants Jan 1963

Milestones And Memories : A History Of American Society Of Women Accountants 1938 - 1962, Harriette Ann Hill, American Society Of Women Accountants

Guides, Handbooks and Manuals

No abstract provided.


Data Processing Machines And You: [Pattern Speech], American Institute Of Certified Public Accountants Jan 1963

Data Processing Machines And You: [Pattern Speech], American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Provisions In Cpa Laws & Regulations, United States. Army Audit Agency, American Institute Of Certified Public Accountants (Aicpa) Jan 1963

Provisions In Cpa Laws & Regulations, United States. Army Audit Agency, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Contribution Of The American Institute Of Certified Public Accountants To The Development Of Generally Accepted Accounting Principles For Incorporated Business Enterprises, 1917-1962, American Institute Of Certified Public Accountants. Accounting Research Division Jan 1963

Contribution Of The American Institute Of Certified Public Accountants To The Development Of Generally Accepted Accounting Principles For Incorporated Business Enterprises, 1917-1962, American Institute Of Certified Public Accountants. Accounting Research Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Statement Of Source And Application Of Funds; Opinions Of The Accounting Principles Board 03;Apb Opinion 03;, American Institute Of Certified Public Accountants. Accounting Principles Board Jan 1963

Statement Of Source And Application Of Funds; Opinions Of The Accounting Principles Board 03;Apb Opinion 03;, American Institute Of Certified Public Accountants. Accounting Principles Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Financial Reporting Of Price-Level Changes: The Index Number Problem, Appendix A, Cecilia Tierney, American Institute Of Certified Public Accountants. Accounting Research Division Jan 1963

Financial Reporting Of Price-Level Changes: The Index Number Problem, Appendix A, Cecilia Tierney, American Institute Of Certified Public Accountants. Accounting Research Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Financial Reporting Of Price-Level Changes, Appendixes B Through E, American Institute Of Certified Public Accountants. Accounting Research Division Jan 1963

Financial Reporting Of Price-Level Changes, Appendixes B Through E, American Institute Of Certified Public Accountants. Accounting Research Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Secretaries Of State Boards Of Accountancy, October 1963, American Institute Of Certified Public Accountants (Aicpa) Jan 1963

Secretaries Of State Boards Of Accountancy, October 1963, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.


In The Supreme Court Of The United States, Mark E. Schlude And Marzalie Schlude V. Commissioner Of Internal Revenue, Statement Of Amicus Curiae American Institute Of Certified Public Accountants, American Institute Of Certified Public Accountants (Aicpa) Dec 1962

In The Supreme Court Of The United States, Mark E. Schlude And Marzalie Schlude V. Commissioner Of Internal Revenue, Statement Of Amicus Curiae American Institute Of Certified Public Accountants, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


New Irs Depreciation Provisions Revenue Procedure 62-21, Lois C. Mottonen Dec 1962

New Irs Depreciation Provisions Revenue Procedure 62-21, Lois C. Mottonen

Woman C.P.A.

No abstract provided.


Tax Forum, Rosemary Hoban Dec 1962

Tax Forum, Rosemary Hoban

Woman C.P.A.

No abstract provided.


Tax Forum, Rosemary Hoban Oct 1962

Tax Forum, Rosemary Hoban

Woman C.P.A.

No abstract provided.


In The Supreme Court Of The United States, Mark E. Schlude And Marzalie Schlude V. Commissioner Of Internal Revenue, Brief Amicus Curiae Of American Institute Of Certified Public Accountants, American Institute Of Certified Public Accountants (Aicpa) Sep 1962

In The Supreme Court Of The United States, Mark E. Schlude And Marzalie Schlude V. Commissioner Of Internal Revenue, Brief Amicus Curiae Of American Institute Of Certified Public Accountants, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Tax Forum, Rosemary Hoban Aug 1962

Tax Forum, Rosemary Hoban

Woman C.P.A.

No abstract provided.


Typical Tax-Return Situations For Discussion By Members Of State Societies Of Cpas, American Institute Of Certified Public Accountants. Committee On Ethics Of Tax Practice Jul 1962

Typical Tax-Return Situations For Discussion By Members Of State Societies Of Cpas, American Institute Of Certified Public Accountants. Committee On Ethics Of Tax Practice

Guides, Handbooks and Manuals

No abstract provided.


Tax Forum, Rosemary Hoban Jun 1962

Tax Forum, Rosemary Hoban

Woman C.P.A.

No abstract provided.


In The Supreme Court Of The United States, Mark E. Schlude And Marzalie Schlude V. Commissioner Of Internal Revenue, Memorandum Amicus Curiae American Institute Of Certified Public Accountants, American Institute Of Certified Public Accountants (Aicpa) May 1962

In The Supreme Court Of The United States, Mark E. Schlude And Marzalie Schlude V. Commissioner Of Internal Revenue, Memorandum Amicus Curiae American Institute Of Certified Public Accountants, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Limitation Periods For Assessment Of Federal Income Tax, Virginia O'Hern Apr 1962

Limitation Periods For Assessment Of Federal Income Tax, Virginia O'Hern

Woman C.P.A.

No abstract provided.


Tax Forum, Rosemary Hoban Apr 1962

Tax Forum, Rosemary Hoban

Woman C.P.A.

No abstract provided.


In The Supreme Court Of The United States, Mark E. Schlude And Marzalie Schlude V. Commissioner Of Internal Revenue, Brief Amicus Curiae Of American Institute Of Certified Public Accountants In Support Of Petition For Writ Of Certiorari To The United States Court Of Appeals For The Eighth Circuit, American Institute Of Certified Public Accountants (Aicpa) Mar 1962

In The Supreme Court Of The United States, Mark E. Schlude And Marzalie Schlude V. Commissioner Of Internal Revenue, Brief Amicus Curiae Of American Institute Of Certified Public Accountants In Support Of Petition For Writ Of Certiorari To The United States Court Of Appeals For The Eighth Circuit, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Tax Forum, Rosemary Hoban Feb 1962

Tax Forum, Rosemary Hoban

Woman C.P.A.

No abstract provided.