Results 251 to 260 of about 724,697 (294)

DEFERRED TAX CREDITS ARE LIABILITIES.

The Accounting Review, 1959
Abstract A corporation's taxable income is seldom the same as its reported income before taxes. The calculation of taxable income is only a step in the calculation of a tax assessment and the assessment of taxes involves political, economic, and administrative considerations, which are not relevant to the calculation of income in ...
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TAX CONTROL AND TAX LIABILITY

РОССИЙСКАЯ НАУКА: АКТУАЛЬНЫЕ ИССЛЕДОВАНИЯ И РАЗРАБОТКИ. Сборник научных статей XII Всероссийской научно-практической конференции. Часть 2, 2021
Darya Dmitrievna Bocharova, Albina Aleksandrovna Petrogradskaya   +1 more
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DEFERRED INCOME TAX LIABILITY.

The Accounting Review, 1958
Abstract When the income tax treatment of any sort of income or expense differs from conventional accounting, problems of various types arise. The more complex the situation, the harder the teaching job involved. A case in point is the matter of accounting for deferred income tax liability resulting from accelerated amortization of ...
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Tax Liability Not an Operation Expense

Journal AWWA, 1994
Organized as a subchapter S corporation, South Haven, Indiana, Water Works (SHWW) did not pay or incur income taxes as a taxable entity. Its income flowed through to the shareholders, who had to report it on their individual tax returns. SHWW petitioned for an increase in its water service and sewage disposal rates for its rural Porter County service ...
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Discounting Deferred Tax Liabilities.

The Accounting Review, 1972
Abstract The article reports that discounting deferred tax liabilities constitutes a departure from the incurred cost standard underlying the accounting for other liabilities. Nevertheless, this departure has merit, for the operational advantages of deferring taxes are disclosed separately in the income statement. Financial management
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Criminal liability in the tax sphere

Аграрное и земельное право, 2022
V.O. Galueva, M.A. Batsazov
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Director and officer liability and corporate tax avoidance

Journal of Business Finance and Accounting, 2023
John Wald
exaly  

Tax liability side equivalence and time delayed externalities

European Journal of Political Economy, 2022
Erte Xiao, Silvia Tiezzi, Lingbo Huang   +2 more
exaly  

Tax effects on bank liability structure

European Economic Review, 2021
Leonardo Gambacorta, Suresh Sundaresan, Giacomo Ricotti   +2 more
exaly  

Renewal As a Reason That Ends The Tax Liability in Tax Affairs

2021
Considering the tax amnesty regulations regarding tax debts in our country, it is seen that although the concept of withdrawal is generally used to express the termination of existing tax debts, different reasons for termination without waiver are included in terms of legal characteristics.
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