| Autor: |
Kupfer, T. Milton, Asner, Theodore M., Barnes, William T., Borini, Mario P., Cohen, Albert H., Elder, Peter, Farber, Paul, Frank, Walter S., Gerver, Eli, Grund, Benjamin, Moore, Gordon S., Skinner, Robert G. |
| Předmět: |
|
| Zdroj: |
Journal of Accountancy; Nov68, Vol. 126 Issue 5, p76-84, 8p |
| Abstrakt: |
This article discusses the position of the U.S. Internal Revenue Service (IRS) on changes in book accounting methods. Recently, the agency published rulings in relation to two provisions of the Internal Revenue Code wherein, a taxpayer must file his tax returns under the method of accounting used in keeping his books. Other issues clarified by the court agency include: use of full absorption cost as an accounting method; withholding tax for patent use by German subsidiary; treatment of property for purposes of investment credit; change of method of accounting for long-term contracts; bargain sales to charity; and maintenance of exclusive family ownership of corporation. |
| Databáze: |
Complementary Index |
| Externí odkaz: |
|
