Document Type
Article
Publication Date
1945
Abstract
The purpose of this statement is to outline the Commission's views in the matter of so-called "Charges in lieu of income taxes" and of "Provisions for income taxes" which are intentionally in excess of those actually expected to be payable; to give the reasons for that opinion; and to state its views on the points which certain accounting firms have made in connection with the principles discussed herein.
Relational Format
article
Series Title
Accounting Series Release No. 053;Securities Exchange Act of 1934 Release No. 3750;Public Utility Holding Company Act of 1935 Release No. 6200;Securities Act of 1933 Release No. 3100
Recommended Citation
United States. Securities and Exchange Commission, "In the matter of Charges in Lieu of Taxes: Statement of the Commission's opinion regarding Charges in Lieu of Income Taxes and Provisions for Income Taxes in the profit and loss statement" (1945). Federal Publications. 142.
https://egrove.olemiss.edu/acct_fed/142