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Articles 15181 - 15210 of 17231

Full-Text Articles in Business

Securities And Exchange Commission Today Made Public An Opinion Of Its Chief Accountant In Its Accounting Series Relative To The Disclosure To Be Given To Certain Types Of Provisions And Conditions That Limit The Avail-Ability Of Surplus For Dividend Purposes, United States. Securities And Exchange Commission, William W. Werntz Jan 1942

Securities And Exchange Commission Today Made Public An Opinion Of Its Chief Accountant In Its Accounting Series Relative To The Disclosure To Be Given To Certain Types Of Provisions And Conditions That Limit The Avail-Ability Of Surplus For Dividend Purposes, 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 relative to the disclosure to be given to certain types of provisions and conditions that limit the avail-ability of surplus for dividend purposes. The opinion describes some of the more common restrictions of this kind and outlines the necessary disclosure in financial statements filed with the Commission.


Securities And Exchange Commission Today Announced The Adoption Of Certain Revisions, Effective January 1, 1943, To Its Uniform System Of Accounts For Public Utility Holding Companies, United States. Securities And Exchange Commission Jan 1942

Securities And Exchange Commission Today Announced The Adoption Of Certain Revisions, Effective January 1, 1943, To Its Uniform System Of Accounts For Public Utility Holding Companies, United States. Securities And Exchange Commission

Federal Publications

The Securities and Exchange Commission today announced the adoption of certain revisions, effective January 1, 1943, to its Uniform System of Accounts for Public Utility Holding Companies. Since printed copies of the system of, accounts as revised will not be available for distribution for some time, the amendments in mimeographed form are attached to this release. Under the provisions of Rule U-26 the revised system, subject to certain exceptions, is applicable to all registered public utility holding companies and their subsidiary holding companies. The principal exception covers holding companies which are also operating companies.


Securities And Exchange Commission Today Announced The Adoption Of An Amendment To Rule 12-16 Of Regulation S-X So As To Make It Clear That Note 5 To The Schedule Therein Prescribed Requires Information Relative To Rents And Royalties Only If The Aggregate Amount Thereof Is Significant, United States. Securities And Exchange Commission Jan 1942

Securities And Exchange Commission Today Announced The Adoption Of An Amendment To Rule 12-16 Of Regulation S-X So As To Make It Clear That Note 5 To The Schedule Therein Prescribed Requires Information Relative To Rents And Royalties Only If The Aggregate Amount Thereof Is Significant, United States. Securities And Exchange Commission

Federal Publications

The Securities and Exchange Commission today announced the adoption of an amendment to Rule 12-16 of Regulation S-X so as to make it clear that Note 5 to the schedule therein prescribed requires information relative to rents and royalties only if the aggregate amount thereof is significant. Rule 5-04 of Regulation S-X was also amended to make it clear that it is necessary to file Schedule XVII - Income from Dividends - in support of each profit and loss statement filed. Since the schedule also calls for information as to the amount of the equity of the company in the …


Salient Features Of Federal Income Taxes— 1941 Style, J. S. Seidman Jan 1942

Salient Features Of Federal Income Taxes— 1941 Style, J. S. Seidman

Journal of Accountancy

No abstract provided.


Natural Business Year- Its Advantages To Business Management, American Institute Of Accountants Jan 1942

Natural Business Year- Its Advantages To Business Management, American Institute Of Accountants

Guides, Handbooks and Manuals

No abstract provided.


1941 Federal Revenue Act, Ruth A. Clark Dec 1941

1941 Federal Revenue Act, Ruth A. Clark

Woman C.P.A.

No abstract provided.


Supreme Court On Federal Taxation 1940-1941, Roswell Magill Dec 1941

Supreme Court On Federal Taxation 1940-1941, Roswell Magill

Journal of Accountancy

No abstract provided.


Surtax On Corporations Improperly Accumulating Surplus, Thomas A. Williams Nov 1941

Surtax On Corporations Improperly Accumulating Surplus, Thomas A. Williams

Journal of Accountancy

No abstract provided.


Correspondence, E,. Stewart Freeman, J. S. Seidman, A. S. Fedde, Lyle H. Olson, John N. Myer, Charles Lipkin, Lorin H. Wilson Nov 1941

Correspondence, E,. Stewart Freeman, J. S. Seidman, A. S. Fedde, Lyle H. Olson, John N. Myer, Charles Lipkin, Lorin H. Wilson

Journal of Accountancy

No abstract provided.


Recommendations For Technical And Procedural Modifications Of Supplement E (Relating To Excess Profits Taxes) Of The Internal Revenue Code, American Institute Of Accountants. Committee On Federal Taxation Oct 1941

Recommendations For Technical And Procedural Modifications Of Supplement E (Relating To Excess Profits Taxes) Of The Internal Revenue Code, American Institute Of Accountants. Committee On Federal Taxation

Journal of Accountancy

No abstract provided.


Trends And Problems In Federal Taxation, J. A. Phillips Sep 1941

Trends And Problems In Federal Taxation, J. A. Phillips

Journal of Accountancy

No abstract provided.


Aia Press Release Note To Editor, Re: Walter A. M. Cooper's Statement Before Senate Finance Committee Recommending Elimination Of Exemptions For All Taxpayers., Walter A. M. Cooper Aug 1941

Aia Press Release Note To Editor, Re: Walter A. M. Cooper's Statement Before Senate Finance Committee Recommending Elimination Of Exemptions For All Taxpayers., Walter A. M. Cooper

Guides, Handbooks and Manuals

No abstract provided.


Sound Basis For Taxation, Walter A. Cooper Aug 1941

Sound Basis For Taxation, Walter A. Cooper

Journal of Accountancy

No abstract provided.


Letter To The Department Of Stock List, New York Stock Exchange, Regarding Ptrovisions For Federal Taxes Based On Income, Being Shown On Quarterly Or Other Interim Financial Statements Of Income Or Profit And Loss, July 10, 1941, American Institute Of Accountants. Special Committee On Cooperation With Stock Exchanges Jul 1941

Letter To The Department Of Stock List, New York Stock Exchange, Regarding Ptrovisions For Federal Taxes Based On Income, Being Shown On Quarterly Or Other Interim Financial Statements Of Income Or Profit And Loss, July 10, 1941, American Institute Of Accountants. Special Committee On Cooperation With Stock Exchanges

Guides, Handbooks and Manuals

No abstract provided.


Real And Personal Property Taxes; Accounting Research Bulletin, No. 10, American Institute Of Accountants. Committee On Accounting Procedure Jul 1941

Real And Personal Property Taxes; Accounting Research Bulletin, No. 10, American Institute Of Accountants. Committee On Accounting Procedure

Journal of Accountancy

No abstract provided.


Practice Before Federal Agencies, C. Oliver Wellington, American Institute Of Accountants Jul 1941

Practice Before Federal Agencies, C. Oliver Wellington, American Institute Of Accountants

Journal of Accountancy

No abstract provided.


Senate Bills 674, 675, And 918, Statement On Behalf Of American Institute Of Accountants Before The Committee On The Judiciary, Senate Of The United States, C. Oliver Wellington, American Institute Of Accountants Jun 1941

Senate Bills 674, 675, And 918, Statement On Behalf Of American Institute Of Accountants Before The Committee On The Judiciary, Senate Of The United States, C. Oliver Wellington, American Institute Of Accountants

Federal Publications

No abstract provided.


Address On "A Sound Basis For Taxation," By Walter A. Cooper, Of New York, Chairman, Committee On Federal Taxation, The American Institute Of Accountants, To Be Presented At The Central States Accounting Conference On Wednesday, May 28, 1941, At The Stevens Hotel., Walter A. Cooper May 1941

Address On "A Sound Basis For Taxation," By Walter A. Cooper, Of New York, Chairman, Committee On Federal Taxation, The American Institute Of Accountants, To Be Presented At The Central States Accounting Conference On Wednesday, May 28, 1941, At The Stevens Hotel., Walter A. Cooper

Association Sections, Divisions, Boards, Teams

No abstract provided.


Press Release On Address, "Taxes From The Investors' Standpoint," By Hugh S. Magill, President, American Federation Of Investors, Inc., Presented At The Central States Accounting Conference, Wednesday, May 28, 1941, At Stevens Hotel., Hugh S. Magill May 1941

Press Release On Address, "Taxes From The Investors' Standpoint," By Hugh S. Magill, President, American Federation Of Investors, Inc., Presented At The Central States Accounting Conference, Wednesday, May 28, 1941, At Stevens Hotel., Hugh S. Magill

Association Sections, Divisions, Boards, Teams

No abstract provided.


Consolidated Excess Profits Tax Returns, Walter A. Cooper May 1941

Consolidated Excess Profits Tax Returns, Walter A. Cooper

Journal of Accountancy

No abstract provided.


Equity Invested Capital At The Beginning Of The Taxable Year, Herbert W. Funk Mar 1941

Equity Invested Capital At The Beginning Of The Taxable Year, Herbert W. Funk

Journal of Accountancy

No abstract provided.


Abnormalities In Invested Capital And Income And Effect Of Specific Relief Provisions Of The Second Revenue Act Of 1940, Clarence L. Turner Mar 1941

Abnormalities In Invested Capital And Income And Effect Of Specific Relief Provisions Of The Second Revenue Act Of 1940, Clarence L. Turner

Journal of Accountancy

No abstract provided.


News Abstract From The American Institute Of Accountants For Release To Morning Papers, Wednesday, February 26, 1941, Re: Address Of C. Oliver Wellington, New York, President, Aia; Title Of Address: "Enterprise And Cooperation". February 25, 1941, C. Oliver Wellington Feb 1941

News Abstract From The American Institute Of Accountants For Release To Morning Papers, Wednesday, February 26, 1941, Re: Address Of C. Oliver Wellington, New York, President, Aia; Title Of Address: "Enterprise And Cooperation". February 25, 1941, C. Oliver Wellington

Association Sections, Divisions, Boards, Teams

No abstract provided.


Letters From Frank A. Gale, Assistant Secretary, Aia, To Chairman And Members, Ways And Means Committee, House Of Representatives, And Finance Committee, United States Senate, Re: Printed Text Of An Address, "Enterprise And Cooperation," Presented In Early December At A Series Of Dinners Honoring C. Oliver Wellington Of New York, President, Aia., Frank A. Gale Feb 1941

Letters From Frank A. Gale, Assistant Secretary, Aia, To Chairman And Members, Ways And Means Committee, House Of Representatives, And Finance Committee, United States Senate, Re: Printed Text Of An Address, "Enterprise And Cooperation," Presented In Early December At A Series Of Dinners Honoring C. Oliver Wellington Of New York, President, Aia., Frank A. Gale

Guides, Handbooks and Manuals

No abstract provided.


Required Returns And Taxpayers Subject To Provisions Of New Excess Profits Tax Act, John A. Conlin Feb 1941

Required Returns And Taxpayers Subject To Provisions Of New Excess Profits Tax Act, John A. Conlin

Journal of Accountancy

No abstract provided.


Recommendations For Revision Of The Internal Revenue Code, American Institute Of Accountants. Committee On Federal Taxation Feb 1941

Recommendations For Revision Of The Internal Revenue Code, American Institute Of Accountants. Committee On Federal Taxation

Journal of Accountancy

No abstract provided.


Time Limitation On Filing Claims For Refund Where Income Tax Returns Were Not Required To Be Filed, Nathan R. Herzberg Feb 1941

Time Limitation On Filing Claims For Refund Where Income Tax Returns Were Not Required To Be Filed, Nathan R. Herzberg

Journal of Accountancy

No abstract provided.


Certified Public Accountant, 1941, American Institute Of Accountants Jan 1941

Certified Public Accountant, 1941, American Institute Of Accountants

Newsletters

No abstract provided.


Accountants' Reports On Examinations Of Securities And Similar Investments Under The Investment Company Act; Statements On Auditing Procedure, No. 09, American Institute Of Accountants. Committee On Auditing Procedure Jan 1941

Accountants' Reports On Examinations Of Securities And Similar Investments Under The Investment Company Act; Statements On Auditing Procedure, No. 09, American Institute Of Accountants. Committee On Auditing Procedure

American Institute of Accountants

committee members are: article


Statement Of Walter A. M. Cooper, Chairman Of The Committee On Federal Taxation Of The American Institute Of Accountants, Before The Senate Finance Committee, August 21, 1941, Walter A. M. Cooper Jan 1941

Statement Of Walter A. M. Cooper, Chairman Of The Committee On Federal Taxation Of The American Institute Of Accountants, Before The Senate Finance Committee, August 21, 1941, Walter A. M. Cooper

AICPA Committees

No abstract provided.