Title: Excess profits taxation.
Authors: Cavers, David F. 1902-1988,; Cavers, David F. 1902-1988,; Duke University.
Publisher: School of law, Duke university,
Year: 1943
Subjects: Excess profits tax United States.
Contents: Foreword, by D. F. Cavers, editor. The statutory evolution of the excess profits tax, by C. R. Peterson.--The concept of excess profits under the revenue acts of 1940-42, by Carl Shoup.--Section 722: safety valve of the excess profits tax, by Thomas Tarleau.--Corporate readjustments and the excess profits credit, by A. B. Chapman and B. O. Bryson.--Accounting problems under the excess profits tax, by W. A. Cooper.--Problems of corporate taxation in time of war, by Roy Blough.--The impact and burden of wartime corporation taxes, by E. G. Keith and E. C. Brown.--An appraisal of the excess profits tax from a fiscal stand-point, by H. M. Groves.--Excess profits taxation and the taxpayer, by George Douglas.--Tax problems of wartime plant expansion, by T. E. Jenks.--The tax treatment of foreign war losses, by A. H. Kent.--Index.