Journal of Accountancy, Volume 33American Institute of Certified Public Accountants, 1922 - Accounting |
Contents
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Common terms and phrases
actual addition American Institute amount announce application assets Association audit balance balance-sheet bank basis bill bonds building called capital cash cent certificate charged commission computed consideration contract corporation Cost Accounting course court debt decision deduction depreciation determine difference dividend effect examination expenses fact fund give given gross holding important included income increase individual industry interest inventory investment issue JOURNAL less liabilities loss manufacturing March material matter meeting method necessary operations paid payment period person plant practice present problem production profit public accountant purchase question reason received record representing reserve result selling shares sold standards statement stockholders surplus taxable taxpayer treasury United York
Popular passages
Page 124 - That for the purpose of the tax the value of the net estate shall be determined — (a) In the case of a resident, by deducting from the value of the gross estate...
Page 449 - ... reasonably required and actually expended for the support during the settlement of the estate of those dependent upon the decedent, as are allowed by the laws of the jurisdiction, whether within or without the United States, under which the estate is being administered...
Page 207 - ... or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income derived from any source whatever.
Page 199 - CPA or any other words, letters or figures, to indicate that the person using the same is such certified public accountant.
Page 298 - Accept or keep the goods and maintain an action against the seller for damages for the breach of warranty. (c) Refuse to accept the goods, if the property therein has not passed, and maintain an action against the seller for damages for breach of warranty. (d) Rescind the contract to sell or the sale, and refuse to receive the goods, or if the goods have already been received, return them or offer to return them to the seller and recover the price or any part thereof which has been paid.
Page 295 - ... or to permit any income return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person except as provided by law; and it shall be unlawful for any person to print or publish in any manner whatever not provided by law any income return or any part thereof or source of income, profits, losses, or expenditures appearing in any income return...
Page 295 - American citizens residing or traveling abroad, including persons in military or naval service on duty outside the United States.
Page 123 - The income of foreign governments received from investments in the United States in stocks, bonds, or other domestic securities, owned by such foreign governments, or from interest on deposits in banks in the United States of moneys belonging to such foreign governments, or from any other source within the United States...
Page 360 - An inventory that can be used under the best accounting practice in a balance sheet showing the financial position of the taxpayer can, as a general rule, be regarded as clearly reflecting his income.
Page 122 - ... tax imposed by the revenue act of 1916, the revenue act of 1917, the revenue act of 1918...