. Bell telephone magazine . and accounting prob-lems raised by the provisions for tax-ing telephone service under the Reve-nue Bill of 1941 will serve to illustratethe accounting methods service ren-dered to the Associated Companies ofthe Bell System by the centralizedstaff of the American Telephone andTelegraph Company. This problem,like many other activities, requiredclose coordination of the MethodsStaff of the A. T. & T. ComptrollersDepartment with others, in this caseespecially the staff of the CommercialEngineer and the General Tax At-torney. It was necessary to keepclosely informed on t
. Bell telephone magazine . and accounting prob-lems raised by the provisions for tax-ing telephone service under the Reve-nue Bill of 1941 will serve to illustratethe accounting methods service ren-dered to the Associated Companies ofthe Bell System by the centralizedstaff of the American Telephone andTelegraph Company. This problem,like many other activities, requiredclose coordination of the MethodsStaff of the A. T. & T. ComptrollersDepartment with others, in this caseespecially the staff of the CommercialEngineer and the General Tax At-torney. It was necessary to keepclosely informed on the progress ofthe legislation through Congress inorder to keep the methods problemabreast of the law and to develop uni-form interpretations for the guidanceof the field. In this case, a centralizedstaff made it unnecessary for each As-sociated Company separately to per-form these services for itself. It alsorelieved the Internal Revenue Bureauat Washington of a multiplicity of in- 19^2 Bills for 13,000,000 Customers 41. Sorting Toll ni NumberThe 100-pocket racks are numbered from 0 to 99. By sorting by the last two digits of thetelephone number, and then reversing the pile and sorting by the first two digits, toll ticketscan be quickly arranged in the numerical order of the telephones in a given central office quiries on questions common to allthe companies. The probability that there would benew tax problems to meet became ap-parent in the Spring of 1941, when theUnited States Treasury Departmenttax proposals were first mentioned anda subcommittee of the Ways andMeans Committee of the House ofRepresentatives began to consider taxlegislation. It soon became evidentthat some form of tax on telephoneservice other than the one then ap-plicable probably would be writteninto the new law. Each of the severalproposals made was considered, andtentative plans were sketched formeeting the problems peculiar to eachproposal. Much of the billing and accounting work r
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