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By-Laws And Rules Of Professional Conduct, 1946, American Institute Of Accountants Jan 1946

By-Laws And Rules Of Professional Conduct, 1946, American Institute Of Accountants

AICPA Professional Standards

No abstract provided.


Role Of Accounting In The Taxing Process, An Address Before The National Tax Association, June 6, 1946, Carman G. Blough Jan 1946

Role Of Accounting In The Taxing Process, An Address Before The National Tax Association, June 6, 1946, Carman G. Blough

Guides, Handbooks and Manuals

No abstract provided.


Securities And Exchange Commission Announced Today That A Public Conference Will Be Held On July 9, 1946 To Consider A Proposal Made By Its Staff For The Revision Of Article 6 Of Regulation S-X Which Governs The Form And Content Of Financial Statements Of Management Investment Companies Other Than Those Which Are Issuers Of Periodic Payment Plan Certificates, United States. Securities And Exchange Commission Jan 1946

Securities And Exchange Commission Announced Today That A Public Conference Will Be Held On July 9, 1946 To Consider A Proposal Made By Its Staff For The Revision Of Article 6 Of Regulation S-X Which Governs The Form And Content Of Financial Statements Of Management Investment Companies Other Than Those Which Are Issuers Of Periodic Payment Plan Certificates, United States. Securities And Exchange Commission

Federal Publications

The Securities and Exchange Commission announced today that a public conference will be held on July 9, 1946 to consider a proposal made by its staff for the revision of Article 6 of Regulation S-X which governs the form and content of financial statements of management investment companies other than those which are issuers of periodic payment plan certificates.


Securities And Exchange Commission Today Announced A General Revision Of Its Requirements As To The Form And Content Of Financial Statements Filed By Management Investment Companies Other Than Those Which Are Issuers Of Periodic Payment Plan Certificates, United States. Securities And Exchange Commission Jan 1946

Securities And Exchange Commission Today Announced A General Revision Of Its Requirements As To The Form And Content Of Financial Statements Filed By Management Investment Companies Other Than Those Which Are Issuers Of Periodic Payment Plan Certificates, United States. Securities And Exchange Commission

Federal Publications

The Securities and Exchange Commission today announced a general revision of its requirements as to the form and content of financial statements filed by management investment companies other than those which are issuers of periodic payment plan certificates. The revised requirements are applicable to all financial statements filed by such companies under the Investment Company Act of 1940, the Securities Act of 1933 and the Securities Exchange Act of 1934. The action taken resulted in a complete restatement of Article 6 of Regulation S-X and in major changes In the related supplementary schedules contained in Rules 12-19, 12-20, 12-21 and …


Securities And Exchange Commission Today Announced The Adoption Of An Amendment To Regulation S-X Designed To Provide For Special Disclosure Of War Costs, Losses, And Expenses Currently Being Recognized, United States. Securities And Exchange Commission Jan 1946

Securities And Exchange Commission Today Announced The Adoption Of An Amendment To Regulation S-X Designed To Provide For Special Disclosure Of War Costs, Losses, And Expenses Currently Being Recognized, United States. Securities And Exchange Commission

Federal Publications

The Securities and Exchange Commission today announced the adoption of an amendment to Regulation S-X designed to provide for special disclosure of war costs, losses, and expenses currently being recognized. The amendment adds a new sub-paragraph (d) to Caption 16 of Rule 5-03 of the Commission's Regulation S-X which governs the form and content of most financial statements required to be filed under the Securities Act of 1933 or the Securities Exchange Act of 1934.


Yearbook 1944-1945, American Institute Of Accountants Jan 1946

Yearbook 1944-1945, American Institute Of Accountants

AICPA Annual Reports

No abstract provided.


New Developments In Accounting 1946, Papers Presened At The Fifty-Ninth Annual Meeting Of The American Institute Of Accountants, American Institute Of Accountants Jan 1946

New Developments In Accounting 1946, Papers Presened At The Fifty-Ninth Annual Meeting Of The American Institute Of Accountants, American Institute Of Accountants

AICPA Annual Reports

No abstract provided.


Regulation S-X: Form And Content Of Financial Statements As Amended To And Including April 1, 1946, United States. Securities And Exchange Commission Jan 1946

Regulation S-X: Form And Content Of Financial Statements As Amended To And Including April 1, 1946, United States. Securities And Exchange Commission

Federal Publications

No abstract provided.


Securities And Exchange Commission Today Announced The Issuance Of A Release In Its Accounting Series Discussing A Problem That May Face Management Investment Companies In Complying With The Requirements Of The Recently Revised Article 6 Of Regulation S-X Which Governs The Form And Content Of Financial Statements Filed With The Commission By Management Investment Companies, United States. Securities And Exchange Commission, William W. Werntz Jan 1946

Securities And Exchange Commission Today Announced The Issuance Of A Release In Its Accounting Series Discussing A Problem That May Face Management Investment Companies In Complying With The Requirements Of The Recently Revised Article 6 Of Regulation S-X Which Governs The Form And Content Of Financial Statements Filed With The Commission By Management Investment Companies, United States. Securities And Exchange Commission, William W. Werntz

Federal Publications

The Securities and Exchange Commission today announced the issuance of a release in its Accounting Series discussing a problem that may face management investment companies in complying with the requirements of the recently revised Article 6 of Regulation S-X which governs the form and content of financial statements filed with the Commission by management investment companies. The release outlines certain procedures which may be followed in allocating past dividends so as to arrive at (1) the balance of undistributed net income (excluding gain or loss on investments); and (2) accumulated net realized gain or loss on investments.


Distribution Cost Analysis, United States. Bureau Of Foreign And Domestic Commerce Jan 1946

Distribution Cost Analysis, United States. Bureau Of Foreign And Domestic Commerce

Federal Publications

This study is a reappraisal of the techniques of cost analysis that have been developed by the Bureau of Foreign and Domestic Commerce over the past 20 years. Separate sections are devoted to the technique of distribution cost analysis at the retailing, wholesaling, and manufacturing levels. There are included a discussion of the purposes of cost analysis and examples of results that have been achieved by companies that have made and applied such studies. It is hoped that this present study is but the first step in a program under which the Bureau will undertake further field work to simplify …


Revenue Act Of 1945, W. Charles Butscher Jan 1946

Revenue Act Of 1945, W. Charles Butscher

Journal of Accountancy

No abstract provided.


Advocacy And A Critique Of “A Tax Program For A Solvent America”, Mark E. Richardson Jan 1946

Advocacy And A Critique Of “A Tax Program For A Solvent America”, Mark E. Richardson

Journal of Accountancy

No abstract provided.


Tax Clinic, J. K. Lasser Jan 1946

Tax Clinic, J. K. Lasser

Journal of Accountancy

No abstract provided.


Tax News, Alberta R. Crary Dec 1945

Tax News, Alberta R. Crary

Woman C.P.A.

No abstract provided.


Analysis Of The Section 722 Bulletin Check List For Section 722 (B) (4), Part Iv. What Some Students Say You May Do To Reconstruct, Troy G. Thurston Dec 1945

Analysis Of The Section 722 Bulletin Check List For Section 722 (B) (4), Part Iv. What Some Students Say You May Do To Reconstruct, Troy G. Thurston

Journal of Accountancy

No abstract provided.


Tax Clinic, J. K. Lasser Dec 1945

Tax Clinic, J. K. Lasser

Journal of Accountancy

No abstract provided.


Accounting For Fully Amortized Emergency Facilities Having Substantial Continuing Usefulness, Carman G. Blough Dec 1945

Accounting For Fully Amortized Emergency Facilities Having Substantial Continuing Usefulness, Carman G. Blough

Journal of Accountancy

No abstract provided.


Problems Of Income Tax Administration, Henry B. Fernald Nov 1945

Problems Of Income Tax Administration, Henry B. Fernald

Journal of Accountancy

No abstract provided.


When Does A Dividend Become Income?, George G. Tyler Nov 1945

When Does A Dividend Become Income?, George G. Tyler

Journal of Accountancy

No abstract provided.


Tax Clinic, J. K. Lasser Nov 1945

Tax Clinic, J. K. Lasser

Journal of Accountancy

No abstract provided.


Effect Of Section 126 On Business-Liquidation Agreements, Edward T. Roehner Nov 1945

Effect Of Section 126 On Business-Liquidation Agreements, Edward T. Roehner

Journal of Accountancy

No abstract provided.


Tax News, Author Unknown Oct 1945

Tax News, Author Unknown

Woman C.P.A.

No abstract provided.


Idea Exchange, Author Unknown Oct 1945

Idea Exchange, Author Unknown

Woman C.P.A.

No abstract provided.


Check List To Find The Effect Of The Excess-Profits Tax Upon Reorganizations, J. K. Lasser Oct 1945

Check List To Find The Effect Of The Excess-Profits Tax Upon Reorganizations, J. K. Lasser

Journal of Accountancy

No abstract provided.


Stock Redemptions As Taxable Events Under Section 115 (G): The Impressionistic Test, Sydney A. Gutkin, David Beck Oct 1945

Stock Redemptions As Taxable Events Under Section 115 (G): The Impressionistic Test, Sydney A. Gutkin, David Beck

Journal of Accountancy

No abstract provided.


Tax Clinic, J. K. Lasser Oct 1945

Tax Clinic, J. K. Lasser

Journal of Accountancy

No abstract provided.


Recovery Of War Losses—Tax Effects, Thomas N. Tarleau Sep 1945

Recovery Of War Losses—Tax Effects, Thomas N. Tarleau

Journal of Accountancy

No abstract provided.


Analysis Of The Section 722 Bulletin, Check List For Section 722 (B) (4), Part Ii. What Some Students Say You May Prove To Qualify, John D. Filson Sep 1945

Analysis Of The Section 722 Bulletin, Check List For Section 722 (B) (4), Part Ii. What Some Students Say You May Prove To Qualify, John D. Filson

Journal of Accountancy

No abstract provided.


Analysis Of The Section 722 Bulletin, Check List For Section 722 (B) (4), Part I. What The Bulletin Says You Must Prove To Qualify, Russell S. Bock Sep 1945

Analysis Of The Section 722 Bulletin, Check List For Section 722 (B) (4), Part I. What The Bulletin Says You Must Prove To Qualify, Russell S. Bock

Journal of Accountancy

No abstract provided.


Earnings And Profits, Edwin S. Reno Sep 1945

Earnings And Profits, Edwin S. Reno

Journal of Accountancy

No abstract provided.