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Articles 14791 - 14820 of 16672

Full-Text Articles in Accounting

Letter From John L. Carey, Secretary, Aia, To Presidents Of State Societies Of Certified Public Accountants, Re: Bureau Of Internal Revenue Press Release No. 101, Announcing That Tax Return Forms Will Not Be Supplied To Accountants For Work Sheets Or Reference Purposes., John L. Carey Feb 1938

Letter From John L. Carey, Secretary, Aia, To Presidents Of State Societies Of Certified Public Accountants, Re: Bureau Of Internal Revenue Press Release No. 101, Announcing That Tax Return Forms Will Not Be Supplied To Accountants For Work Sheets Or Reference Purposes., John L. Carey

Guides, Handbooks and Manuals

No abstract provided.


Letter From John L. Carey, Secretary, Aia, To Presidents Of State Societies Of Certified Public Accountants, Re: Statement Regarding Extensions For Filing Federal Income Tax Returns By The Chairman Of The Institute's Committee On Federal Taxation, Victor H. Stempf., John L. Carey Jan 1938

Letter From John L. Carey, Secretary, Aia, To Presidents Of State Societies Of Certified Public Accountants, Re: Statement Regarding Extensions For Filing Federal Income Tax Returns By The Chairman Of The Institute's Committee On Federal Taxation, Victor H. Stempf., John L. Carey

Guides, Handbooks and Manuals

No abstract provided.


Letter From Aia Committee On Federal Taxation To Presidents Of State Societies Of Certified Public Accountants, Re: House Bill No. 8510, Introduced By Representative Towey, November 24, 1937., American Institute Of Accountants. Committee On Federal Taxation Jan 1938

Letter From Aia Committee On Federal Taxation To Presidents Of State Societies Of Certified Public Accountants, Re: House Bill No. 8510, Introduced By Representative Towey, November 24, 1937., American Institute Of Accountants. Committee On Federal Taxation

Guides, Handbooks and Manuals

No abstract provided.


To The Presidents Of Corporations Having Securities Listed On The New York Stock Exchange, John Haskell, New York Staock Exchange. Committee On Stock List Jan 1938

To The Presidents Of Corporations Having Securities Listed On The New York Stock Exchange, John Haskell, New York Staock Exchange. Committee On Stock List

Individual and Corporate Publications

No abstract provided.


Certified Public Accountant, 1938, American Institute Of Accountants Jan 1938

Certified Public Accountant, 1938, American Institute Of Accountants

Newsletters

No abstract provided.


Yearbook 1938, Officers, Council, Board Of Examiners, Committees, Members And Associates. Proceedings Of The Annual Meeting At Cincinnati, Oho, September 26, 27, 28, 29, 1938, American Institute Of Accountants Jan 1938

Yearbook 1938, Officers, Council, Board Of Examiners, Committees, Members And Associates. Proceedings Of The Annual Meeting At Cincinnati, Oho, September 26, 27, 28, 29, 1938, American Institute Of Accountants

AICPA Annual Reports

No abstract provided.


Year's Work, Secretary's Report And Graphic Review Of Progress During 1937-1938, American Institute Of Accountants Jan 1938

Year's Work, Secretary's Report And Graphic Review Of Progress During 1937-1938, American Institute Of Accountants

AICPA Annual Reports

No abstract provided.


Proceedings: Meeting Of Advisory Council Of State Society Presidents, Cincinnati, Ohio, September 26, 1938, Advisory Council Of State Society Presidents, American Institute Of Accountants Jan 1938

Proceedings: Meeting Of Advisory Council Of State Society Presidents, Cincinnati, Ohio, September 26, 1938, Advisory Council Of State Society Presidents, American Institute Of Accountants

AICPA Annual Reports

No abstract provided.


Plan Book For Public Relations, Prepared For The Use Of Public Relations Chairmen Of State Societies Of Certified Public Accountants And Their Chapters, American Institute Of Accountants Jan 1938

Plan Book For Public Relations, Prepared For The Use Of Public Relations Chairmen Of State Societies Of Certified Public Accountants And Their Chapters, American Institute Of Accountants

Guides, Handbooks and Manuals

No abstract provided.


Summary Of Recommendations For Revision Of The Revenue Laws; Proposed Changes In The Federal Revenue Law, American Institute Of Accountants. Committee On Federal Taxation Jan 1938

Summary Of Recommendations For Revision Of The Revenue Laws; Proposed Changes In The Federal Revenue Law, American Institute Of Accountants. Committee On Federal Taxation

AICPA Committees

No abstract provided.


Memorandum Filed With The Senate Finance Committee By The Committee On Federal Taxation Of The American Institute Of Accountants Regarding The Proposed Revenue Act Of 1938 (Submitted March 18, 1938), American Institute Of Certified Public Accountants. Committee On Federal Taxation Jan 1938

Memorandum Filed With The Senate Finance Committee By The Committee On Federal Taxation Of The American Institute Of Accountants Regarding The Proposed Revenue Act Of 1938 (Submitted March 18, 1938), American Institute Of Certified Public Accountants. Committee On Federal Taxation

AICPA Committees

No abstract provided.


Rules Of Practice As Amended June 25, 1938, Effective July 1, 1938, United States. Securities And Exchange Commission Jan 1938

Rules Of Practice As Amended June 25, 1938, Effective July 1, 1938, United States. Securities And Exchange Commission

Federal Publications

No abstract provided.


Establishing A State Society Or Chapter Library, American Institute Of Accountants Jan 1938

Establishing A State Society Or Chapter Library, American Institute Of Accountants

Guides, Handbooks and Manuals

No abstract provided.


Securities And Exchange Commission Today Issued An Additional Statement In Its Accounting Series, United States. Securities And Exchange Commission Jan 1938

Securities And Exchange Commission Today Issued An Additional Statement In Its Accounting Series, United States. Securities And Exchange Commission

Federal Publications

The Securities and Exchange Commission today issued an additional statement in its Accounting Series. The statement relates to the creation of surplus by appraisal in balance sheets representing the accounts of promotional companies.


Securities And Exchange Commission Today Announced The Issuance Of An Additional Opinion In Its Accounting Series, Dealing With The Balance Sheet Presentation Of Preferred Or Other Senior Classes Of Capital Stock Having Preferences On Involuntary Liquidation In Excess Of The Par Or Stated Value, United States. Securities And Exchange Commission, William W. Werntz Jan 1938

Securities And Exchange Commission Today Announced The Issuance Of An Additional Opinion In Its Accounting Series, Dealing With The Balance Sheet Presentation Of Preferred Or Other Senior Classes Of Capital Stock Having Preferences On Involuntary Liquidation In Excess Of The Par Or Stated Value, United States. Securities And Exchange Commission, William W. Werntz

Federal Publications

The Securities and Exchange Commission today announced the issuance of an additional opinion in its Accounting Series, dealing with the "balance sheet presentation of preferred or other senior classes of capital stock having preferences on involuntary liquidation in excess of the par or stated value."


Securities And Exchange Commission Today Made Public An Opinion In Its Accounting Series As To The Proper Treatment Of Unamortized Bond Discount And Expense Applicable To Bonds Which, Prior To Maturity, Nave Been Retired Out Of The Proceeds Of A Sale Of Capital, United States. Securities And Exchange Commission, William W. Werntz Jan 1938

Securities And Exchange Commission Today Made Public An Opinion In Its Accounting Series As To The Proper Treatment Of Unamortized Bond Discount And Expense Applicable To Bonds Which, Prior To Maturity, Nave Been Retired Out Of The Proceeds Of A Sale Of Capital, 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 as to the proper treatment of unamortized bond discount and expense applicable to bonds which, prior to maturity, nave been retired out of the proceeds of a sale of capital.


Determination Of Earnings And Dividends Under Federal Tax Law, F. P. Byerly Jan 1938

Determination Of Earnings And Dividends Under Federal Tax Law, F. P. Byerly

Journal of Accountancy

No abstract provided.


Papers On Accounting Principles And Procedure, Presented At The Fifty-First Annual Meeting, American Institute Of Accountants, 1938, American Institute Of Accountants Jan 1938

Papers On Accounting Principles And Procedure, Presented At The Fifty-First Annual Meeting, American Institute Of Accountants, 1938, American Institute Of Accountants

AICPA Annual Reports

No abstract provided.


Unofficial Answers To The Examination Questions May 1936 To November 1938, Author Unknown Jan 1938

Unofficial Answers To The Examination Questions May 1936 To November 1938, Author Unknown

Examinations and Study

No abstract provided.


American Institute Of Accountants (1887-1937) Fiftieth Anniversary Celebration, 1937, October Eighteenth To Twenty-Second, New York City, American Institute Of Accountants Jan 1938

American Institute Of Accountants (1887-1937) Fiftieth Anniversary Celebration, 1937, October Eighteenth To Twenty-Second, New York City, American Institute Of Accountants

Association Sections, Divisions, Boards, Teams

No abstract provided.


Examination: November 16 To 19, 1938, Kentucky. State Board Of Accountancy, W. A. Hifner, William Cotton, Robert Miller Jan 1938

Examination: November 16 To 19, 1938, Kentucky. State Board Of Accountancy, W. A. Hifner, William Cotton, Robert Miller

State Publications

Examination sections are: Auditing, November 16, 1938--9am to 12pm; Theory of accounts--November 16, 1938--1pm to 4pm; Comercial law, November 17, 1938--8:30am to 12:00pm; Practical accounting, November 17, 1938--1:00pm to 5:00pm and November 18, 1938--8:30am to 11:00am and November 18, 1938--12:30pm to 5:30pm and November 19, 1938--8:30am to 10am.


Securities And Exchange Commission Today Announced The Issuance Of An Additional Opinion In Its Accounting Series, Dealing With Treatment Of Excess Of Proceeds From Sale Of Treasury Stock Over The Cost Thereof, United States. Securities And Exchange Commission, Carman G. Blough Jan 1938

Securities And Exchange Commission Today Announced The Issuance Of An Additional Opinion In Its Accounting Series, Dealing With Treatment Of Excess Of Proceeds From Sale Of Treasury Stock Over The Cost Thereof, United States. Securities And Exchange Commission, Carman G. Blough

Federal Publications

The Securities and Exchange Commission today announced the issuance of an additional opinion in its Accounting Series, dealing with "treatment of excess of proceeds from sale of treasury stock over the cost thereof." The opinion was prepared by Carman G. Blough, the chief Accountant with respect to a particular example, but the principle in question has wider application.


Administrative Policy On Financial Statements, United States. Securities And Exchange Commission Jan 1938

Administrative Policy On Financial Statements, United States. Securities And Exchange Commission

Federal Publications

No abstract provided.


Securities And Exchange Commission Today Announced The Issuance Of An Analysis Of The Deficiencies Commonly Cited By The Commission In Connection With Financial Statements Filed Under The Securities Act Of 1933 And The Securities Exchange Act Of 1934, United States. Securities And Exchange Commission, Carman G. Blough Jan 1938

Securities And Exchange Commission Today Announced The Issuance Of An Analysis Of The Deficiencies Commonly Cited By The Commission In Connection With Financial Statements Filed Under The Securities Act Of 1933 And The Securities Exchange Act Of 1934, United States. Securities And Exchange Commission, Carman G. Blough

Federal Publications

The Securities and Exchange Commission today announced the issuance of an analysis of the deficiencies commonly cited by the Commission in connection with financial statements filed under the Securities Act of 1933 and the Securities Exchange Act of 1934. The analysis, prepared by Carman G. Blough, Chief Accountant, covers accountants certificates, consolidated financial statements, balance sheet, liabilities, capital stock, surplus, profit and loss statement, and various schedules.


Securities And Exchange Commission Today Issued An Additional Release In Its Accounting Series, Dealing With Treatment Of Dividends On A Corporation's Own Capital Stock Held In Sinking Fund, United States. Securities And Exchange Commission, Carman G. Blough Jan 1938

Securities And Exchange Commission Today Issued An Additional Release In Its Accounting Series, Dealing With Treatment Of Dividends On A Corporation's Own Capital Stock Held In Sinking Fund, United States. Securities And Exchange Commission, Carman G. Blough

Federal Publications

No abstract provided.


Letter From Charles J. Rowland, Secretary, Harrisburg Chapter, Pennsylvania Institute Of Cpas, To John L. Carey, Secretary, American Institute Of Accountants, Re: Minutes Of Meeting Of The Harrisburg Chapter Of The Pennsylvania Institute Of Cpas, On November 30, 1937., Charles J. Rowland, American Institute Of Accountants. Harrisburg Chapter Dec 1937

Letter From Charles J. Rowland, Secretary, Harrisburg Chapter, Pennsylvania Institute Of Cpas, To John L. Carey, Secretary, American Institute Of Accountants, Re: Minutes Of Meeting Of The Harrisburg Chapter Of The Pennsylvania Institute Of Cpas, On November 30, 1937., Charles J. Rowland, American Institute Of Accountants. Harrisburg Chapter

Association Sections, Divisions, Boards, Teams

No abstract provided.


Lawyer’S Views On Accountants’ Administrative Practice, Charles W. Wood Dec 1937

Lawyer’S Views On Accountants’ Administrative Practice, Charles W. Wood

Journal of Accountancy

No abstract provided.


Undistributed Profits Tax And Stock Dividends And Stock Rights, Ellsworth C. Alvord Dec 1937

Undistributed Profits Tax And Stock Dividends And Stock Rights, Ellsworth C. Alvord

Journal of Accountancy

No abstract provided.


Correspondence: "A Brief Note On Seasonal Variation"; Treatment Of Prepaid Sales Tax Receipts, K. Fick, Charles T. Sweeney Dec 1937

Correspondence: "A Brief Note On Seasonal Variation"; Treatment Of Prepaid Sales Tax Receipts, K. Fick, Charles T. Sweeney

Journal of Accountancy

No abstract provided.


Influence Of Federal Taxation Upon Accountancy, Norman C. Mclaren Dec 1937

Influence Of Federal Taxation Upon Accountancy, Norman C. Mclaren

Journal of Accountancy

No abstract provided.