Document Type

Article

Publication Date

1945

Abstract

The Securities and Exchange Commission today made public an opinion of its Chief Accountant in its Accounting Series discussing certain problems as to the presentation in financial statements of Federal income and excess profits taxes in cases where a company for which individual statements are filed pays its tax as a member of a consolidated group of companies.

Relational Format

article

Series Title

Accounting Series Release No. 052;Securities Act of 1933 Release No. 3064;Securities Exchange Act of 1934 Release No. 3690

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