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Securities And Exchange Commission Today Made Public An Opinion In Its Accounting Series Pertaining To The Manner In Which Federal Income And Excess Profits Taxes Should Be Reflected In Profit And Loss Or Income Statements Contained In Reports Filed With The Commission, United States. Securities And Exchange Commission, William W. Werntz Jan 1941

Securities And Exchange Commission Today Made Public An Opinion In Its Accounting Series Pertaining To The Manner In Which Federal Income And Excess Profits Taxes Should Be Reflected In Profit And Loss Or Income Statements Contained In Reports Filed With The Commission, 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 pertaining to the manner in which Federal income and excess profits taxes should be reflected in profit and loss or income statements contained in reports filed with the Commission.


Securities And Exchange Commission Today Made Public An Opinion Of Its Chief Accountant In Its Accounting Series Discussing The Nature Of The Examination And Certificate Required By Paragraph (4) Of Rule N-17f-1 And By Paragraph (7) Of Rule N-17f-2 Under The Investment Company Act Of 1940, 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 The Nature Of The Examination And Certificate Required By Paragraph (4) Of Rule N-17f-1 And By Paragraph (7) Of Rule N-17f-2 Under The Investment Company Act Of 1940, 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 nature of the examination and certificate required by paragraph (4) of Rule N-17F-1 and by paragraph (7) of Rule N-17F-2 under the Investment Company Act of 1940. These rules require that where registered management investment companies retain custody of their portfolio investments, or place them in the custody of a member of a national securities exchange, such investments shall be verified at least three times each year by an independent public accountant.


Please Check Your Account...A Request For Your Cooperation From The Certified Public Accountant, American Institute Of Accountants Jan 1941

Please Check Your Account...A Request For Your Cooperation From The Certified Public Accountant, American Institute Of Accountants

Guides, Handbooks and Manuals

No abstract provided.


Exchange Provisions Of The Excess Profits Tax Law, J. S. Seidman Jan 1941

Exchange Provisions Of The Excess Profits Tax Law, J. S. Seidman

Journal of Accountancy

No abstract provided.


Enterprise And Cooperation. An Address Presented At Dinner Meetings Of The Cincinnati And Cleveland Chapters, Ohio Society Of Certified Public Accountants, December 11 And 12, 1940, C. Oliver Wellington Dec 1940

Enterprise And Cooperation. An Address Presented At Dinner Meetings Of The Cincinnati And Cleveland Chapters, Ohio Society Of Certified Public Accountants, December 11 And 12, 1940, C. Oliver Wellington

Guides, Handbooks and Manuals

No abstract provided.


Enterprise And Cooperation. Address At State Society Dinners, C. Oliver Wellington Dec 1940

Enterprise And Cooperation. Address At State Society Dinners, C. Oliver Wellington

Guides, Handbooks and Manuals

No abstract provided.


Enterprise And Cooperation, An Address, C. Oliver Wellington Dec 1940

Enterprise And Cooperation, An Address, C. Oliver Wellington

Guides, Handbooks and Manuals

No abstract provided.


Explanation Of New Excess Profits Tax Law, Thomas Tarleau Nov 1940

Explanation Of New Excess Profits Tax Law, Thomas Tarleau

Journal of Accountancy

No abstract provided.


Federal Tax Laws—Recent Interpretation And Administration, Albert L. Hopkins Nov 1940

Federal Tax Laws—Recent Interpretation And Administration, Albert L. Hopkins

Journal of Accountancy

No abstract provided.


Proceedings Of The Federal Tax Law And Admnistration Held At The Fifty-Third Annual Meeting Of The American Institute Of Accountants, Memphis, October 14, 1940., American Institute Of Accountants Oct 1940

Proceedings Of The Federal Tax Law And Admnistration Held At The Fifty-Third Annual Meeting Of The American Institute Of Accountants, Memphis, October 14, 1940., American Institute Of Accountants

Association Sections, Divisions, Boards, Teams

No abstract provided.


Report Of Special Committee On Cooperation With Bar Association, October 3, 1940, F. P. Byerly, American Institute Of Accountants. Special Committee On Cooperation With Bar Association Oct 1940

Report Of Special Committee On Cooperation With Bar Association, October 3, 1940, F. P. Byerly, American Institute Of Accountants. Special Committee On Cooperation With Bar Association

Association Sections, Divisions, Boards, Teams

No abstract provided.


Statement Of Walter A. Cooper As Chairman Of The Committee On Federal Taxation Of The American Institute Of Accountants Before The Senate Finance Committee, September 3, 1940., Walter A. Cooper Sep 1940

Statement Of Walter A. Cooper As Chairman Of The Committee On Federal Taxation Of The American Institute Of Accountants Before The Senate Finance Committee, September 3, 1940., Walter A. Cooper

Guides, Handbooks and Manuals

No abstract provided.


Discussion Of Excess Profits Taxes, American Institute Of Accountants. Committee On Federal Taxation Sep 1940

Discussion Of Excess Profits Taxes, American Institute Of Accountants. Committee On Federal Taxation

Journal of Accountancy

No abstract provided.


Trends In Federal Tax Procedure, Frederick L. Pearce May 1940

Trends In Federal Tax Procedure, Frederick L. Pearce

Journal of Accountancy

No abstract provided.


Tax Computation In An Estate With A Charitable Remainder, Ellen L. Eastman Mar 1940

Tax Computation In An Estate With A Charitable Remainder, Ellen L. Eastman

Journal of Accountancy

No abstract provided.


Certified Public Accountant, 1940, American Institute Of Accountants Jan 1940

Certified Public Accountant, 1940, American Institute Of Accountants

Newsletters

No abstract provided.


Financial Statements: What They Mean: Getting The Slant, American Institute Of Accountants Jan 1940

Financial Statements: What They Mean: Getting The Slant, American Institute Of Accountants

Accounting Trends and Techniques

No abstract provided.


Recommendations For Revision Of The Internal Revenue Code, October 14,1940, American Institute Of Accountants. Committee On Federal Taxation Jan 1940

Recommendations For Revision Of The Internal Revenue Code, October 14,1940, American Institute Of Accountants. Committee On Federal Taxation

AICPA Committees

No abstract provided.


Suggestions Of The Committee On Federal Taxation Of The American Institute Of Accountants With Reference To The Contemplated War And/Or Excess-Profits Tax Law, American Institute Of Accountants. Committee On Federal Taxation Jan 1940

Suggestions Of The Committee On Federal Taxation Of The American Institute Of Accountants With Reference To The Contemplated War And/Or Excess-Profits Tax Law, American Institute Of Accountants. Committee On Federal Taxation

AICPA Committees

No abstract provided.


Depreciation On Appreciation; Accounting Research Bulletin, No. 05, American Institute Of Certified Public Accountants. Committee On Accounting Procedure Jan 1940

Depreciation On Appreciation; Accounting Research Bulletin, No. 05, American Institute Of Certified Public Accountants. Committee On Accounting Procedure

American Institute of Accountants

committee members are: article


Reports Of Committee On Terminology; Accounting Research Bulletin, No. 07, American Institute Of Certified Public Accountants. Committee On Accounting Procedure Jan 1940

Reports Of Committee On Terminology; Accounting Research Bulletin, No. 07, American Institute Of Certified Public Accountants. Committee On Accounting Procedure

American Institute of Accountants

committee members are: article


Public Information Program Of The American Institute Of Accountants, Frank A. Gale Jan 1940

Public Information Program Of The American Institute Of Accountants, Frank A. Gale

American Institute of Accountants

No abstract provided.


Inventories And Receivables Of Department Stores, Instalment Houses, Chain Stores, And Other Retailers; Statements On Auditing Procedure, No. 03, American Institute Of Accountants. Committee On Auditing Procedure Jan 1940

Inventories And Receivables Of Department Stores, Instalment Houses, Chain Stores, And Other Retailers; Statements On Auditing Procedure, No. 03, American Institute Of Accountants. Committee On Auditing Procedure

American Institute of Accountants

committee members are: article


Comparative Statements; Accounting Research Bulletin, No. 06, American Institute Of Certified Public Accountants. Committee On Accounting Procedure Jan 1940

Comparative Statements; Accounting Research Bulletin, No. 06, American Institute Of Certified Public Accountants. Committee On Accounting Procedure

American Institute of Accountants

committee members are: article


Yearbook 1940, Officers, Council, Board Of Examiners, Committees, Members And Associates. Proceedings Of The Annual Meeting At Memphis, Tennessee, October 14, 15, 16, 17, And 18, 1940, American Institute Of Accountants Jan 1940

Yearbook 1940, Officers, Council, Board Of Examiners, Committees, Members And Associates. Proceedings Of The Annual Meeting At Memphis, Tennessee, October 14, 15, 16, 17, And 18, 1940, American Institute Of Accountants

AICPA Annual Reports

No abstract provided.


By-Laws And Rules Of Professional Conduct, 1940, American Institute Of Accountants Jan 1940

By-Laws And Rules Of Professional Conduct, 1940, American Institute Of Accountants

AICPA Professional Standards

This booklet contains the Bylaws and Rules of professional conduct of the Institute of Accountants. These rules of conduct supplement the disciplinary clauses of the by-laws.


Audit Of Savings And Loan Associations By Independent Certified Public Accountants (1940); Audit And Accounting Guide:, American Institute Of Accountants Jan 1940

Audit Of Savings And Loan Associations By Independent Certified Public Accountants (1940); Audit And Accounting Guide:, American Institute Of Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Year Book, 1940-1941, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants Jan 1940

Year Book, 1940-1941, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants

Association Sections, Divisions, Boards, Teams

No abstract provided.


Instruction Book For Form 10-K For Corporations: Annual Report, As Published December 16, 1935 And Amended To And Including April 6, 1940 (Amendment Number 1), United States. Securities And Exchange Commission Jan 1940

Instruction Book For Form 10-K For Corporations: Annual Report, As Published December 16, 1935 And Amended To And Including April 6, 1940 (Amendment Number 1), United States. Securities And Exchange Commission

Federal Publications

This form is to be used for the annual reports, pursuant to section 13 of the Securities Exchange Act of 1934, of all corporations except those for which another form is specifically prescribed.


Before The Administrator, Wage And Hour Division, United States Department Of Labor: Petition By The American Institute Of Accountants For Amendment Of The Definition Of The Term "Employee Employed In A Bona Fide...Professional...Capacity", American Institute Of Accountants Jan 1940

Before The Administrator, Wage And Hour Division, United States Department Of Labor: Petition By The American Institute Of Accountants For Amendment Of The Definition Of The Term "Employee Employed In A Bona Fide...Professional...Capacity", American Institute Of Accountants

Guides, Handbooks and Manuals

No abstract provided.