| 31. | By contrast, for bodies corporate, the chargeable gain is treated as additional profits for the accounting period in question.
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| 32. | Most companies are required to pay tax nine months and a day after the end of an accounting period.
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| 33. | At the end of the accounting period the drawing account is closed to the capital account of the partner.
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| 34. | The capital account will be reduced by the amount of drawing made by the partner during the accounting period.
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| 35. | Had the company's accounting period extended through Dec . 1, the picture would be considerably more upbeat, he said.
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| 36. | Consequently, the current accounting period is for the sixteen month period from January 1 1996 to April 30 1997.
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| 37. | Tobashi is a way of shuffling stocks between companies with different accounting periods as a way to hide latent losses.
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| 38. | If section 444AA does not apply, an accounting period of the transferor company ends with the day of the transfer.
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| 39. | Since January, it has switched its accounting period to match the calendar year to prepare for the stock market listing.
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| 40. | The company said sales were boosted by 10 percent following a change to the accounting period for its overseas subsidiaries.
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