Possibilities for Excess-Profits Tax Relief by Elimination of Abnormal Base-Period Deductions

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作者：

Bock, Russell S.

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来源：

JOURNAL OF ACCOUNTANCY | 1946年 / 81卷 / 05期

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中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

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页码：397 / 403

页数：7

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[41] Relief From Excess Profits Tax Burdens, With Special Reference to Section 722=
Simons, Gustave
Seghers, Paul D.
[J]. TAXES-THE TAX MAGAZINE, 1943, 21 (02): : 67 - +
[42] EXCESS PROFITS TAX RELIEF. An Interpretation of Section 722 of the Internal Revenue Code
Barker, Richard B.
[J]. HARVARD LAW REVIEW, 1945, 59 (02) : 309 - 313
[43] Excess profits tax relief for the electric utilities under section 722 of the internal Revenue code
Hellerstein, Jerome R.
[J]. JOURNAL OF LAND AND PUBLIC UTILITY ECONOMICS, 1944, 20 (02): : 149 - 156

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