Volume 81, Issue 4 (1946)
Complete Issue
Journal of accountancy, April 1946 Vol. 81 issue 42 [whole issue]
American Institute of Accountants
Articles
Surplus Debate Begets Surplusage
E. A. Kracke
Tax Reduction by Carry-Backs and Carry-Overs
J. H. Landman
Do We Mistreat Administrative Expenses in Inventory?
J. S. Seidman
Salary and Interest Disallowances Under Section 24 (c): Recent Cases and Developments
Sydney A. Gutkin and David Beck
Microphotography
Edward I. Anfindsen
Public Accounting as a Career
American Institute of Accountants. Committee on Education
Institute Examination in Law
Spencer Gordon
Tax Clinic
J. K. Lasser
Office Methods and Operations
George H. Sherwood
Correspondence
A. C. Littleton, H. B. Fernald, and A Veteran
Accounting Questions, Verification of Inventories held by Customer
American Institute of Accountants. Bureau of Information
Students' Department
H. P. Baumann
Current Books and Articles
American Institute of Accountants
Official Decisions and Releases
United States. Supreme Court, George O. May, United States. Securities and Exchange Commission, and United States. Navy Department