Open Access. Powered by Scholars. Published by Universities.®

Business Commons™

Open Access. Powered by Scholars. Published by Universities.®

Taxation

Institution
Keyword
Publication Year
Publication
Publication Type
File Type

Articles 15211 - 15240 of 17231

Full-Text Articles in Business

Recommendations For Modification Of The Abnormality And Reorganization Sections Of Subchapter E Of The Internal Revenue Code Relating To Excess Profits Taxes, American Institute Of Accountants. Committee On Federal Taxation Jan 1941

Recommendations For Modification Of The Abnormality And Reorganization Sections Of Subchapter E Of The Internal Revenue Code Relating To Excess Profits Taxes, American Institute Of Accountants. Committee On Federal Taxation

AICPA Committees

No abstract provided.


Revised S.E.C. Rule On "Accountants' Certificates" ; Statements On Auditing Procedure, No. 05, American Institute Of Accountants. Committee On Auditing Procedure Jan 1941

Revised S.E.C. Rule On "Accountants' Certificates" ; Statements On Auditing Procedure, No. 05, American Institute Of Accountants. Committee On Auditing Procedure

American Institute of Accountants

committee members are: article


Revised S.E.C. Rule On "Accountants' Certificates" (Continued) ; Statements On Auditing Procedure, No. 06, American Institute Of Accountants. Committee On Auditing Procedure Jan 1941

Revised S.E.C. Rule On "Accountants' Certificates" (Continued) ; Statements On Auditing Procedure, No. 06, American Institute Of Accountants. Committee On Auditing Procedure

American Institute of Accountants

committee members are: article


Contingency Liability Under Policies With Mutual Insurance Companies; Statements On Auditing Procedure, No. 07, American Institute Of Accountants. Committee On Auditing Procedure Jan 1941

Contingency Liability Under Policies With Mutual Insurance Companies; Statements On Auditing Procedure, No. 07, American Institute Of Accountants. Committee On Auditing Procedure

American Institute of Accountants

committee members are: article


Interim Financial Statements And The Auditor's Report Thereon; Statements On Auditing Procedure, No. 08, American Institute Of Accountants. Committee On Auditing Procedure Jan 1941

Interim Financial Statements And The Auditor's Report Thereon; Statements On Auditing Procedure, No. 08, American Institute Of Accountants. Committee On Auditing Procedure

American Institute of Accountants

committee members are: article


Corporate Accounting For Ordinary Stock Dividends; Accounting Research Bulletin, No. 11, American Institute Of Certified Public Accountants. Committee On Accounting Procedure Jan 1941

Corporate Accounting For Ordinary Stock Dividends; Accounting Research Bulletin, No. 11, American Institute Of Certified Public Accountants. Committee On Accounting Procedure

American Institute of Accountants

committee members are: article


Report Of Committee On Terminology; Accounting Research Bulletin, No. 12, American Institute Of Certified Public Accountants. Committee On Accounting Procedure Jan 1941

Report Of Committee On Terminology; Accounting Research Bulletin, No. 12, American Institute Of Certified Public Accountants. Committee On Accounting Procedure

American Institute of Accountants

committee members are: article


Report Of Committee On Terminology; Accounting Research Bulletin, No. 09, American Institute Of Certified Public Accountants. Committee On Accounting Procedure Jan 1941

Report Of Committee On Terminology; Accounting Research Bulletin, No. 09, American Institute Of Certified Public Accountants. Committee On Accounting Procedure

American Institute of Accountants

committee members are: article


Combined Statement Of Income And Earned Surplus; Accounting Research Bulletin, No. 08, American Institute Of Certified Public Accountants. Committee On Accounting Procedure Jan 1941

Combined Statement Of Income And Earned Surplus; Accounting Research Bulletin, No. 08, American Institute Of Certified Public Accountants. Committee On Accounting Procedure

American Institute of Accountants

committee members are: article


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

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

American Institute of Accountants

committee members are: article


Clients' Written Representations Regarding Inventories, Liabilities, And Other Matters; Statements On Auditing Procedure, No. 04, American Institute Of Accountants. Committee On Auditing Procedure Jan 1941

Clients' Written Representations Regarding Inventories, Liabilities, And Other Matters; Statements On Auditing Procedure, No. 04, American Institute Of Accountants. Committee On Auditing Procedure

American Institute of Accountants

committee members are: article


Standard C.P.A. Examination As Developed By The American Institute Of Accountants, John H. Zebley Jan 1941

Standard C.P.A. Examination As Developed By The American Institute Of Accountants, John H. Zebley

Examinations and Study

No abstract provided.


The Increase In Rates, Amounts, And Complexity Of The Federal Income Tax And The Importance Of Accounting, Frank R. Demmerly Jan 1941

The Increase In Rates, Amounts, And Complexity Of The Federal Income Tax And The Importance Of Accounting, Frank R. Demmerly

Graduate Thesis Collection

The author felt that a short history of world income taxes including the earlier American eras would provide a strong foundation on which to build the development of the present Federal income tax structure. With this end in view, chapter one is devoted to this background. The rates of taxation and the amounts of income on which these rates are effective have, of course, varied from year to year. The problems arising in connection with these categories are discussed in the second chapter from the standpoint of the different returns filed. The third chapter presents the varied complex problems that …


By-Laws And Rules Of Professional Conduct, 1941 (As Revised January 6, 1941), American Institute Of Accountants Jan 1941

By-Laws And Rules Of Professional Conduct, 1941 (As Revised January 6, 1941), American Institute Of Accountants

AICPA Professional Standards

No abstract provided.


Regulations Prescribing Method Of Determining Profit, United States. Maritime Commission Jan 1941

Regulations Prescribing Method Of Determining Profit, United States. Maritime Commission

Federal Publications

The following regulations are hereby prescribed as setting forth the method for the determination of profit in connection with contracts and subcontracts for the construction, reconditioning and reconstruction of ships for the United States Maritime Commission. These regulations are not applicable to ordinary ship repairs.


Regulation S-X: Form And Content Of Financial Statements As Amended To And Including February 1, 1941, United States. Securities And Exchange Commission Jan 1941

Regulation S-X: Form And Content Of Financial Statements As Amended To And Including February 1, 1941, United States. Securities And Exchange Commission

Federal Publications

No abstract provided.


Securities And Exchange Commission Today Made Public An Opinion Of Its Chief Accountant In Its Accounting Series Discussing Certain Implications Of The Term Quasi-Reorganization As Used To Describe The Corporate Procedure In The Course Of Which A Deficit Resulting From Operations Or The Recognition Of Losses Is Charged To Capital Surplus Previously Existing Or Arising In The Course Of The Quasi-Reorganization, United States. Securities And Exchange Commission, William W. Werntz Jan 1941

Securities And Exchange Commission Today Made Public An Opinion Of Its Chief Accountant In Its Accounting Series Discussing Certain Implications Of The Term Quasi-Reorganization As Used To Describe The Corporate Procedure In The Course Of Which A Deficit Resulting From Operations Or The Recognition Of Losses Is Charged To Capital Surplus Previously Existing Or Arising In The Course Of The Quasi-Reorganization, 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 implications of the term "quasi-reorganization" as used to describe the corporate procedure in the course of which a deficit resulting from operations or the recognition of losses is charged to capital surplus previously existing or arising in the course of the quasi-reorganization


Outline For A Management Audit, Metropolitan Life Insurance Company. Policyholders Service Bureau Jan 1941

Outline For A Management Audit, Metropolitan Life Insurance Company. Policyholders Service Bureau

Individual and Corporate Publications

Most progressive companies make it a point to audit their accounts at least once a year in order to establish the adequacy and accuracy of such accounts and to reveal fiscal weaknesses that may need correction. The periodic inventorying and appraising of physical assets is also an accepted practice. There is need for the same sort of stock-taking as applied to the management of a business. This can be accomplished through the medium of a management audit. Through this device, a business executive undertakes, in effect, to back off and survey his company critically and objectively. A comprehensive management check …


Yearbook 1941, American Institute Of Accountants Jan 1941

Yearbook 1941, American Institute Of Accountants

AICPA Annual Reports

No abstract provided.


Report Of Activities, 1939-1940, American Institute Of Accountants Jan 1941

Report Of Activities, 1939-1940, American Institute Of Accountants

AICPA Annual Reports

No abstract provided.


Picture Exhibit: Fifty-Fourth Annual Meeting, American Institute Of Accountants, September 15-18, 1941, Catalog, Hotel Statler, Detroit, Michigan, American Institute Of Accountants. Committee On Meetings Jan 1941

Picture Exhibit: Fifty-Fourth Annual Meeting, American Institute Of Accountants, September 15-18, 1941, Catalog, Hotel Statler, Detroit, Michigan, American Institute Of Accountants. Committee On Meetings

AICPA Annual Reports

No abstract provided.


Accounting, Auditing & Taxes 1941, Papers Presented At The Fifty-Fourth Annual Meeting Of The American Institute Of Accountants, American Institue Of Accountants Jan 1941

Accounting, Auditing & Taxes 1941, Papers Presented At The Fifty-Fourth Annual Meeting Of The American Institute Of Accountants, American Institue Of Accountants

AICPA Annual Reports

No abstract provided.


Excess Profits Credit Under The Invested Capital Method, J. A. Phillips Jan 1941

Excess Profits Credit Under The Invested Capital Method, J. A. Phillips

Journal of Accountancy

No abstract provided.


Relief Sections Of The Excess Profits Tax Law., Scott H. Dunham Jan 1941

Relief Sections Of The Excess Profits Tax Law., Scott H. Dunham

Association Sections, Divisions, Boards, Teams

No abstract provided.


Year Book, 1941-1942, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants Jan 1941

Year Book, 1941-1942, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants

Association Sections, Divisions, Boards, Teams

No abstract provided.


Regulation S-X: Form And Content Of Financial Statements As Amended To And Including June 20, 1941, United States. Securities And Exchange Commission Jan 1941

Regulation S-X: Form And Content Of Financial Statements As Amended To And Including June 20, 1941, United States. Securities And Exchange Commission

Federal Publications

No abstract provided.


Securities And Exchange Commission Today Made Public An Opinion In Its Accounting Series Releases Regarding The Independence Of Certifying, Accountants Who Have Been Indemnified, By The Company Whose Statements Are Certified, Against All Losses, Claims And Damages Arising Out Of Such Certification Other Than As A Result Of Their Willful Misstatements Or Omissions, United States. Securities And Exchange Commission, William W. Werntz Jan 1941

Securities And Exchange Commission Today Made Public An Opinion In Its Accounting Series Releases Regarding The Independence Of Certifying, Accountants Who Have Been Indemnified, By The Company Whose Statements Are Certified, Against All Losses, Claims And Damages Arising Out Of Such Certification Other Than As A Result Of Their Willful Misstatements Or Omissions, United States. Securities And Exchange Commission, William W. Werntz

Federal Publications

The Securities and Exchange Commission today made public an opinion in its Accounting Series Releases regarding the independence of certifying, accountants who have been indemnified, by the company whose statements are certified, against all losses, claims and damages arising out of such certification other than as a result of their willful misstatements or omissions.


Securities And Exchange Commission Today Made Public An Opinion In Its Accounting Series Relating To The Requirements Of Regulation S-X As To The Analysis Of A Registrant's Surplus Account, United States. Securities And Exchange Commission Jan 1941

Securities And Exchange Commission Today Made Public An Opinion In Its Accounting Series Relating To The Requirements Of Regulation S-X As To The Analysis Of A Registrant's Surplus Account, United States. Securities And Exchange Commission

Federal Publications

The Securities and Exchange Commission today made public an opinion in its Accounting Series relating to the requirements of Regulation S-X as to the analysis of a registrant's surplus account. The opinion states that such analysis may not be omitted although, under special conditions set forth in a particular form, a registrant is permitted to file in lieu of its individual profit and loss statement a consolidated profit and loss statement for the registrant and certain totally-held subsidiaries.


Securities And Exchange Commission Today Announced The Adoption Of Amendments To Rules 2-02 And 3-07 Of Regulation S-X, Which Are Designed To Correct Certain Defects Disclosed By The Commission's Studies Of Accountant's Certificates, United States. Securities And Exchange Commission Jan 1941

Securities And Exchange Commission Today Announced The Adoption Of Amendments To Rules 2-02 And 3-07 Of Regulation S-X, Which Are Designed To Correct Certain Defects Disclosed By The Commission's Studies Of Accountant's Certificates, United States. Securities And Exchange Commission

Federal Publications

The Securities and Exchange Commission today announced the adoption of amendments to Rules 2-02 and 3-07 of Regulation S-X, which are designed to correct certain defects disclosed by the Commission's studies of accountant's certificates. Regulation S-X governs the form and content of financial statements required to be filed on Form A-2 under the Securities Act of 1933 and most of the forms promulgated under the Securities Exchange Act of 1934. The amendments become effective March 1, 1941.


Securities And Exchange Commission Today Announced The Adoption Of Amendments To Article 1 Of Regulation S-X Making That Regulation Applicable To The Form And Content Of Financial Statements Filed By Investment Companies In Registration Statements And Annual Reports Under The Investment Company Act Of 1940, United States. Securities And Exchange Commission, William W. Werntz Jan 1941

Securities And Exchange Commission Today Announced The Adoption Of Amendments To Article 1 Of Regulation S-X Making That Regulation Applicable To The Form And Content Of Financial Statements Filed By Investment Companies In Registration Statements And Annual Reports Under The Investment Company Act Of 1940, United States. Securities And Exchange Commission, William W. Werntz

Federal Publications

The Securities and Exchange Commission today announced the adoption of amendments to Article 1 of Regulation S-X making that Regulation applicable to the form and content of financial statements filed by investment companies in registration statements and annual reports under the Investment Company Act of 1940. Various amendments of Article 6 and the related rules of Article 12, which deal specifically with the form and content of balance sheets, income statements, and schedules for investment companies, also were adopted.