This book includes procedures under the 1917 and 1918 excess profits tax laws and was written by one of the leading authorities on income and excess profits tax. It discusses the origin and development of profits taxation, administration and application of the law, exemptions, returns, computation and rates of the tax, credits and specific exemptions, invested capital described, borrowed money invested capital, adjustment of asset values, inadmissible assets, adjustment of capital, surplus, reserves and liabilities, changes in invested capital during the taxable year, pre-war invested capital, general principles of consolidated returns, consolidated returns of affiliated corporations, invested capital in special cases, the relief sections, adjustment of net income for taxable and pre-war years, reorganizations, income from government contracts, nominal capital, the 1917 tax (former procedure) and federal capital stock (excise) tax. These topics will be of use to corporations and professionals working in the field.
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Paperback. Condition: New. Print on Demand. This book includes procedures under the 1917 and 1918 excess profits tax laws and was written by one of the leading authorities on income and excess profits tax. It discusses the origin and development of profits taxation, administration and application of the law, exemptions, returns, computation and rates of the tax, credits and specific exemptions, invested capital described, borrowed money invested capital, adjustment of asset values, inadmissible assets, adjustment of capital, surplus, reserves and liabilities, changes in invested capital during the taxable year, pre-war invested capital, general principles of consolidated returns, consolidated returns of affiliated corporations, invested capital in special cases, the relief sections, adjustment of net income for taxable and pre-war years, reorganizations, income from government contracts, nominal capital, the 1917 tax (former procedure) and federal capital stock (excise) tax. These topics will be of use to corporations and professionals working in the field. This book is a reproduction of an important historical work, digitally reconstructed using state-of-the-art technology to preserve the original format. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in the book. print-on-demand item. Seller Inventory # 9781330135419_0
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PAP. Condition: New. New Book. Shipped from UK. Established seller since 2000. Seller Inventory # LW-9781330135419
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PAP. Condition: New. New Book. Shipped from UK. Established seller since 2000. Seller Inventory # LW-9781330135419
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Condition: Sehr gut. Zustand: Sehr gut | Sprache: Englisch | Produktart: Bücher. Seller Inventory # 25774631/2
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