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Full-Text Articles in Accounting

Tax Committee Comments And Recommendations, No. 13: Letter To Sheldon S. Cohen, Commissioner Of Internal Revenue Requesting An Extension Of Time Within Which To Make Certain Elections Under Section 964 Regarding The Determination Of Earnings And Profits Of Controlled Foreign Corporations, Submitted To The Irs - March 25, 1965, American Institute Of Certified Public Accountants. Committee On Federal Taxation Jan 1965

Tax Committee Comments And Recommendations, No. 13: Letter To Sheldon S. Cohen, Commissioner Of Internal Revenue Requesting An Extension Of Time Within Which To Make Certain Elections Under Section 964 Regarding The Determination Of Earnings And Profits Of Controlled Foreign Corporations, Submitted To The Irs - March 25, 1965, American Institute Of Certified Public Accountants. Committee On Federal Taxation

AICPA Committees

No abstract provided.


Tax Committee Comments And Recommendations, No. 11: Letter To Sheldon S. Cohen, Commissioner Of Internal Revenue Presenting The Latest Position Of The Committee On Federal Taxation Regarding Accounting Methods, Submitted To The Irs - March 16, 1965, American Institute Of Certified Public Accountants. Committee On Federal Taxation Jan 1965

Tax Committee Comments And Recommendations, No. 11: Letter To Sheldon S. Cohen, Commissioner Of Internal Revenue Presenting The Latest Position Of The Committee On Federal Taxation Regarding Accounting Methods, Submitted To The Irs - March 16, 1965, American Institute Of Certified Public Accountants. Committee On Federal Taxation

AICPA Committees

No abstract provided.


Tax Committee Comments And Recommendations, No. 10:Comments On Proposed Rule Making Under Section 1238 The Internal Revenue Code Of 1954 Relating To Proposed Gain Attributable To Amortization Deduction, Submitted To The Irs - March 5, 1965, American Institute Of Certified Public Accountants. Committee On Federal Taxation Jan 1965

Tax Committee Comments And Recommendations, No. 10:Comments On Proposed Rule Making Under Section 1238 The Internal Revenue Code Of 1954 Relating To Proposed Gain Attributable To Amortization Deduction, Submitted To The Irs - March 5, 1965, American Institute Of Certified Public Accountants. Committee On Federal Taxation

AICPA Committees

No abstract provided.


Tax Committee Comments And Recommendations, No. 9: Comments On Proposed Regulations Under Sections 38-48 Of The Internal Revenue Code Of 1954 Relating To The Investment Credit, Submitted To The Irs - March 3, 1965, American Institute Of Certified Public Accountants. Committee On Federal Taxation Jan 1965

Tax Committee Comments And Recommendations, No. 9: Comments On Proposed Regulations Under Sections 38-48 Of The Internal Revenue Code Of 1954 Relating To The Investment Credit, Submitted To The Irs - March 3, 1965, American Institute Of Certified Public Accountants. Committee On Federal Taxation

AICPA Committees

No abstract provided.


Tax Committee Comments And Recommendations, No. 8: Comments On Proposed Regulations Under Sections 61 And 79 Of The Internal Revenue Code Of 1954 Relating To Group Term Life Insurance Purchased For Employees, Submitted To The Irs - Jan. 26, 1965, American Institute Of Certified Public Accountants. Committee On Federal Taxation Jan 1965

Tax Committee Comments And Recommendations, No. 8: Comments On Proposed Regulations Under Sections 61 And 79 Of The Internal Revenue Code Of 1954 Relating To Group Term Life Insurance Purchased For Employees, Submitted To The Irs - Jan. 26, 1965, American Institute Of Certified Public Accountants. Committee On Federal Taxation

AICPA Committees

No abstract provided.


Tax Committee Comments And Recommendations, No. 7: Comments On Proposed Regulations Under Section 1245 Of The Internal Revenue Code Regarding Gain From Dispositions Of Certain Depreciable" Property, Submitted To The Irs - Jan.. 26, 1965, American Institute Of Certified Public Accountants. Committee On Federal Taxation Jan 1965

Tax Committee Comments And Recommendations, No. 7: Comments On Proposed Regulations Under Section 1245 Of The Internal Revenue Code Regarding Gain From Dispositions Of Certain Depreciable" Property, Submitted To The Irs - Jan.. 26, 1965, American Institute Of Certified Public Accountants. Committee On Federal Taxation

AICPA Committees

No abstract provided.


Tax Committee Comments And Recommendations, No. 6: Comments On Proposed Regulations Under Section 48 Of The Internal Revenue Code Relating To The Increase In Rental Deduction Resulting From Early Disposition Of Leased Section 38 Property Occurring Prior To January 1, 1964, Submitted To The Irs - Jan. 18, 1965, American Institute Of Certified Public Accountants. Committee On Federal Taxation Jan 1965

Tax Committee Comments And Recommendations, No. 6: Comments On Proposed Regulations Under Section 48 Of The Internal Revenue Code Relating To The Increase In Rental Deduction Resulting From Early Disposition Of Leased Section 38 Property Occurring Prior To January 1, 1964, Submitted To The Irs - Jan. 18, 1965, American Institute Of Certified Public Accountants. Committee On Federal Taxation

AICPA Committees

No abstract provided.


Tax Committee Comments And Recommendations, No 5: Comments On Proposed Regulations Under Section 341 Of The Internal Revenue Code Relating To Collapsible Corporations, Submitted To The Irs - Jan. 15, 1965, American Institute Of Certified Public Accountants. Committee On Federal Taxation Jan 1965

Tax Committee Comments And Recommendations, No 5: Comments On Proposed Regulations Under Section 341 Of The Internal Revenue Code Relating To Collapsible Corporations, Submitted To The Irs - Jan. 15, 1965, American Institute Of Certified Public Accountants. Committee On Federal Taxation

AICPA Committees

No abstract provided.


Tax Committee Comments And Recommendations, No. 4: Comments On Proposed Regulations Under Section 172 Of The Internal Revenue Code Relating To Net Operating Loss Deduction, Submitted To The Irs - Jan. 15, 1965, American Institute Of Certified Public Accountants. Committee On Federal Taxation Jan 1965

Tax Committee Comments And Recommendations, No. 4: Comments On Proposed Regulations Under Section 172 Of The Internal Revenue Code Relating To Net Operating Loss Deduction, Submitted To The Irs - Jan. 15, 1965, American Institute Of Certified Public Accountants. Committee On Federal Taxation

AICPA Committees

No abstract provided.


Tax Committee Comments And Recommendations - Statement Presented At Internal Revenue Service Hearings On Proposed Regulations Regarding Consolidated Returns, December 8, 1965., American Institute Of Certified Public Accountants. Committee On Federal Taxation Jan 1965

Tax Committee Comments And Recommendations - Statement Presented At Internal Revenue Service Hearings On Proposed Regulations Regarding Consolidated Returns, December 8, 1965., American Institute Of Certified Public Accountants. Committee On Federal Taxation

AICPA Committees

No abstract provided.


Report Of The Committee On Professional Ethics To Members Of The Council Of The American Institute Of Certified Public Accountants,, American Institute Of Certified Public Accountants. Committee On Professional Ethics Jan 1965

Report Of The Committee On Professional Ethics To Members Of The Council Of The American Institute Of Certified Public Accountants,, American Institute Of Certified Public Accountants. Committee On Professional Ethics

Association Sections, Divisions, Boards, Teams

No abstract provided.


Balance Sheet Classification Of Deferred Income Taxes Arising From Installment Sales, United States. Securities And Exchange Commission Jan 1965

Balance Sheet Classification Of Deferred Income Taxes Arising From Installment Sales, United States. Securities And Exchange Commission

Federal Publications

It has come to the attention of the Securities and Exchange Commission that diverse practices exist regarding the balance sheet classification of deferred income taxes arising from the use of the installment method of reporting gross profit for income tax purposes. The majority of companies having installment receivables classified as current assets classify the related deferred income taxes as a noncurrent credit item, while some classify the deferred income taxes as a current liability or as a deduction from the receivables. It is understood that, at the end of their current fiscal years, some registrants intend to change from current …


In The Matter Of Morton I. Myers: File No. 4-100: Rules Of Practice - Rule 2(E): Order Readmitting Accountant To Practice Before Commission, United States. Securities And Exchange Commission Jan 1965

In The Matter Of Morton I. Myers: File No. 4-100: Rules Of Practice - Rule 2(E): Order Readmitting Accountant To Practice Before Commission, United States. Securities And Exchange Commission

Federal Publications

It is ordered that the petition of Morton I. Myers for reinstatement of his privilege of appearing and practicing before the Commission be, and it hereby is, granted.


Should You Become An Accountant? [Pattern Speech], American Institute Of Certified Public Accountants Jan 1965

Should You Become An Accountant? [Pattern Speech], American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Are Your Worthy? The Certified Public Accountant Looks At You: Pattern Speech, American Institute Of Certified Public Accountants Jan 1965

Are Your Worthy? The Certified Public Accountant Looks At You: Pattern Speech, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Sample Publicity Material For... Telling The School Costs Story, American Institute Of Certified Public Accountants (Aicpa) Jan 1965

Sample Publicity Material For... Telling The School Costs Story, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Partial Use Of Residence For Business, American Institute Of Certified Public Accountants (Aicpa) Jan 1965

Partial Use Of Residence For Business, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Summary Of Tax Changes Affecting Individual Taxpayers, American Institute Of Certified Public Accountants (Aicpa) Jan 1965

Summary Of Tax Changes Affecting Individual Taxpayers, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Personal Exemptions, American Institute Of Certified Public Accountants (Aicpa) Jan 1965

Personal Exemptions, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Tax Effects When You Sell Your Home, American Institute Of Certified Public Accountants (Aicpa) Jan 1965

Tax Effects When You Sell Your Home, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


New Rules On Taking Deductions, American Institute Of Certified Public Accountants (Aicpa) Jan 1965

New Rules On Taking Deductions, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Cost Analysis For Product Line Decisions; Management Services Technical Study, No. 1, American Institute Of Certified Public Accountants Jan 1965

Cost Analysis For Product Line Decisions; Management Services Technical Study, No. 1, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Working With The Revenue Code - 1965, Arthur J. Dixon, David Zack Jan 1965

Working With The Revenue Code - 1965, Arthur J. Dixon, David Zack

Guides, Handbooks and Manuals

No abstract provided.


Writing Audit Reports: Long-Form, American Institute Of Certified Public Accountants. Professional Development Division Jan 1965

Writing Audit Reports: Long-Form, American Institute Of Certified Public Accountants. Professional Development Division

Guides, Handbooks and Manuals

No abstract provided.


Alphabetical List Of Members, 1965, Part 2, L-Z, American Institute Of Certified Public Accountants (Aicpa) Jan 1965

Alphabetical List Of Members, 1965, Part 2, L-Z, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Starting And Managing A Small ....Retail Hardware Store, Dwayne Laws, United States. Small Business Administration Jan 1965

Starting And Managing A Small ....Retail Hardware Store, Dwayne Laws, United States. Small Business Administration

Federal Publications

No abstract provided.


Code Of Professional Ethics & Numbered Opinions [1965], American Institute Of Certified Public Accountants Jan 1965

Code Of Professional Ethics & Numbered Opinions [1965], American Institute Of Certified Public Accountants

AICPA Professional Standards

The reliance of the public and the business community on sound financial reporting and advice on business affairs imposes on the accounting profession an obligation to maintain high standards of technical competence, morality and integrity. To this end, a member or associate of the American Institute of Certified Public Accountants shall at all times maintain independence of thought and action, hold the affairs of his clients in strict confidence, strive continuously to improve his professional skills, observe generally accepted auditing standards, promote sound and informative financial reporting, uphold the dignity and honor of the accounting profession, and maintain high standards …


Audits Of Construction Contractors (1965); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Contractor Accounting And Auditing Jan 1965

Audits Of Construction Contractors (1965); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Contractor Accounting And Auditing

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


By-Laws [1965];Code Of Professional Ethics [1965];Numbered Opinions Of The Committee On Professional Ethics [1965];Objectives Of The Institute Adopted By Council [1965], American Institute Of Certified Public Accountants Jan 1965

By-Laws [1965];Code Of Professional Ethics [1965];Numbered Opinions Of The Committee On Professional Ethics [1965];Objectives Of The Institute Adopted By Council [1965], American Institute Of Certified Public Accountants

AICPA Professional Standards

This booklet contains the Institute's by-laws as amended March 4, 1965, code of professional ethics as amended March 4, 1965, numbered opinions of the Committee on Professional Ethics nos. 1-15, and Objectives of the Institute adopted by Council.


Signature Of Reviewer : Assumption Of Preparer's Responsibility; Statements On Responsibilities In Tax Practice 02, American Institute Of Certified Public Accountants. Committee On Federal Taxation Jan 1965

Signature Of Reviewer : Assumption Of Preparer's Responsibility; Statements On Responsibilities In Tax Practice 02, American Institute Of Certified Public Accountants. Committee On Federal Taxation

AICPA Professional Standards

No abstract provided.