Renegotiation Board Regulations Under the Renegotiation Act of 1951: Foreword to Amendement No. 32The Board, 1973 - Renegotiation of government contracts |
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Page x
... method of accounting employed by the contractor or subcontractor in keeping his records , receipts or accruals deter- mined to be so attributable , even if received or accrued after the termination date , shall be considered as having ...
... method of accounting employed by the contractor or subcontractor in keeping his records , receipts or accruals deter- mined to be so attributable , even if received or accrued after the termination date , shall be considered as having ...
Page xii
... method of accounting has been employed , or if the method so employed does not , in the opinion of the Board , or , upon redetermination , in the opinion of the Court of Claims , properly reflect such costs , such costs shall be ...
... method of accounting has been employed , or if the method so employed does not , in the opinion of the Board , or , upon redetermination , in the opinion of the Court of Claims , properly reflect such costs , such costs shall be ...
Page xiii
... method of accounting employed by the contractor or sub- contractor in keeping his records , but if no such method of accounting has been employed , or if the method so employed does not , in the opinion of the Board , or , upon ...
... method of accounting employed by the contractor or sub- contractor in keeping his records , but if no such method of accounting has been employed , or if the method so employed does not , in the opinion of the Board , or , upon ...
Page xli
... method of accounting for the amount of the payment , repayment , or disallow- ance clearly reflects income , and in such case the pay- ment , repayment , or disallowance shall be accounted for with respect to the taxable year provided ...
... method of accounting for the amount of the payment , repayment , or disallow- ance clearly reflects income , and in such case the pay- ment , repayment , or disallowance shall be accounted for with respect to the taxable year provided ...
Page l
... accounting practices , the contractor may either : ( 1 ) Use a method for reassigning all such costs which would provide an equitable distribution to all final cost objectives , or ( 2 ) directly assign all such costs to final cost ...
... accounting practices , the contractor may either : ( 1 ) Use a method for reassigning all such costs which would provide an equitable distribution to all final cost objectives , or ( 2 ) directly assign all such costs to final cost ...
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Common terms and phrases
agency aggregate agreement allowed amended amount of excessive amounts received article or service basis chapter computation consolidated group consolidated renegotiation contract or subcontract contractor or subcontractor Contractor's Report contracts and subcontracts corporation Cost Accounting Standard December 31 defense Department described in section durable productive equipment eliminated employee excess profits tax expenses extent Federal income tax filed fiscal year ending Form of Contractor's furnish Government included Internal Revenue Code Internal Revenue Service inventory June 30 materials ment method of accounting non-renegotiable paragraph payment performance period person prescribed prime contracts receipts or accruals received or accrued refund Regional Board regulations renego renegotiable business renegotiable receipts Renegotiation Act Renegotiation Board renegotiation loss Renegotiation Ruling request respect section 106 standard commercial article standard commercial service Standard Form Statutory suant subchapter subcon subject to renegotiation subparagraph tax credit taxable term thereof tion tractor tracts United